Theta Electronics manufactures and sells a line of radio. 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. (Click the icon to view the amounts.) Requirement Find the following amounts: a. Cost of Goods Sold in October b. Beginning Raw Materials Inventory c. Ending Finished Goods Inventory a. Find the Cost of Goods Sold in October. Cost of goods sold is $ Data table 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 Direct materials used in October $ 27,300 ...$ 1,300 $ 3,000 $ 3,700 6,200 $ .... $ 4,200 $ 8,600 $ 12,000 Gross profit in October Purchases of direct materials in October... $ 9,900