Value Electronics manufactures and sells a line of smartphones. Unfortunately, Value Electronics suffered serious fire damage at its home office. As a result, the accounting records for October were partially destroyed-and completely jumbled. Value 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 a. Find the Cost of Goods Sold in October. Determine the Cost of Goods Sold in October by completing the following table. Revenues in October. Work in process inventory, October 31 . . \$ 1,900 Raw materials inventory, October 31.... \$ 3,300 Direct labor in October \$ 3,600 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 ...... $8,100 Gross profit in October \$ 12,600 \begin{tabular}{lll} Purchases of direct materials in October & $ & 9,100 \\ \hline \end{tabular} Requirement Find the following amounts: a. Cost of Goods Sold in October b. Beginning Raw Materials Inventory c. Ending Finished Goods Inventory