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. Before we can determine the missing amount for enaing Finished Goods inventory, we will Tirs For accounts with a $0 balance, make sure to enter "0" in the appropriate column.) Amounts Beginning work in process inventory 0 Direct materials used Direct labor 8,200 3,800 Manufacturing overhead 6,400 27,000 Total manufacturing costs to account for 27,000 Ending work in process inventory Cost of goods manufactured Now determine the Ending Finished Goods Inventory. Beginning finished goods inventory Cost of goods manufactured Cost of goods available for sale Ending finished goods inventory Cost of goods sold $ 27,000 1,500 3,000 $ 3,800 $ 6,400 0 $ 4,000 $ 8,200 $ 12,800 1,500 Revenues in October... Work in process inventory, October 31... $ Raw materials inventory, October 31..... $ Direct labor in October Manufacturing overhead in October Work in process inventory, October 1.... $ Finished goods inventory, October 1 26,500 Direct materials used in October.... Gross profit in October.. Purchases of direct materials in October $ 9,600 Print Done