The following table summarizes the beginning and ending inventories of Decatur Manufacturing Inc. for the month of October: Raw materials Work in process Finished goods Sept. 30 $36,000 71,500 49,900 Oct. 31 $28,000 67,100 44,500 Raw materials purchased during the month of October totaled $126,400. Direct labor costs incurred totaled $313,700 for the month. Actual and applied manufacturing overhead costs for October totaled $190,900 and $192,600, respectively. Over/Underapplied overhead is written off to cost of goods sold at the end of the year in December. Required: a. Calculate the cost of goods manufactured for October. b. Calculate the cost of goods sold for October. a. Cost of goods manufactured Cost of goods sold b