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:

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 $ 1,020 $ 680 $ 0 $ 0 Beginning balance Charged to the jobs during October: Direct materials Direct labor Manufacturing overhead applied Units completed Units in process at the end of October Units sold during October $ 2,810 $ 4,030 $ 1,530 $ 3,650 $ 1,170 $ 820 $ 650 $ 440 $ 4,430 $ 1,840 $ 1,890 $ 560 01100 311 0 251 1470 670 205 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 underapplied by $1,200. 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? Cost of goods sold 2. What is the total value of the finished goods inventory at the end of October? Total value of the finished goods 3. What is the total value of the work in process inventory at the end of October? Total value of the work in process