Use $325,000 as total manufacturing cost (DM+DL+Factory Overhead (FO)) incurred in September. Calculate Gross Profit for the month ending on September 30. Sales Revenue, September 1-30 $520,000 $80,000 Work in process inventory, September 1 Work in process inventory, September 30 Finished Goods Inventory, September 1 $95,000 $128,000 Finished Goods Inventory, September 30 $99,000