Techuxia Corporation worked on four jobs during October: Job A256, Job A257, Job A258, and Job A260. At the end of October, the job cost sheets for these jobs contained the following data:

	Job A256	Job A257	Job A258	Job A260
Beginning balance	$	1,200		$	500		$	0		$	0
Charged to the jobs during October:
Direct materials	$	2,600		$	3,500		$	1,400		$	3,500
Direct labor	$	800		$	1,000		$	600		$	400
Manufacturing overhead applied	$	1,200		$	1,500		$	900		$	600
Units completed		100			0			200			0
Units in process at the end of October		0			400			0			500
Units sold during October		80			0			40			0

Jobs A256 and A258 were completed during October. The other two jobs had not yet been completed at the end of October. There was no finished goods inventory on October 1.

In October, overhead was overapplied by $800. The company adjusts its cost of goods sold every month for the amount of the underapplied or overapplied overhead.

Required:

1. Using the direct method, what is the cost of goods sold for October? (Round your intermediate calculations to 2 decimal places.)

2. What is the total value of the finished goods inventory at the end of October? (Round your intermediate calculations to 2 decimal places.)

3. What is the total value of the work in process inventory at the end of October?