Techuxia Corporation worked on four jobs during October: Job A256, Job A257, Job A258, and Job A260. At the end of October, the job cost sheets for these jobs contained the following data:

Jobs A256 and A258 were completed during October. The other two jobs had not yet been completed at the end of October. There was no finished goods inventory on October 1.
In October, overhead was over applied by $800. The company adjusts its cost of goods sold every month for the amount of the under applied or over applied overhead.
Required:
1. Using the direct method, what is the cost of goods sold for October?
2. What is the total value of the finished goods inventory at the end of October?
3. What is the total value of the work in process inventory at the end of October?

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Job A256 Job A257 Job A258 Job A260 $1,200 $500 $0 $0 Charged to the Jobs during October $2,600 $3,500 $$1,400 $3,500 $400 $600 0 500 0 $800 $1,000 $1,200 $1,500 0 400 0 $600 %900 200 0 40 100 0 80 Units In process at the end of October. . .. .