Theta Electronics manufactures and sells a line of music. Unfortunately, Theta Electronics suffered serious fire damage at its home office. As a result, the accounting records for October were partially destroyed$-$and completely jumbled. Theta Electronics has hired you to help figure out the missing pieces of the accounting puzzle. Assume that the Raw Materials Inventory contains only direct materials.

View the amounts.

Read the requirement.

Total manufacturing costs to account for

Ending work in process inventory

Cost of goods manufactured

Now determine the Ending Finished Goods Inventory.

$\backslash$table$[[$Beginning finished goods inventory$],[$Cost of goods manufactured$],[$Cost of goods available for sale$],[$Ending finished goods inventory$],[$Cost of goods sold$]]$

Amounts

Revenues in October. $..............$ $ $27,000$

Work in process inventory, October $31$dots$$1,500$

Raw materials inventory, October $31$dotsdots$3,000$

Direct labor in October $..............$ $ $3,800$

Manufacturing overhead in October $....$ $ $6,400$

Work in process inventory, October $1...$ $ $0$

Finished goods inventory, October $1...$ $ $4,000$

Direct materials used in October $......$ $ $ $$,200$

Gross profit in October $.............$ $ $12,800$

Purchases of direct materials in October $$,9,600$