Great Sounds manufactures and sells a new line of radios. Unfortunately, Great Sounds suffered serious fire damage at its home office. As a result, the accounting records for October were partially destroyed and completely jumbled. Great Sounds has hired you to help figure out the missing pieces of the accounting puzzle. Assume that Great Sounds’ raw materials inventory contains only direct materials.

Work in process inventory, October 31................................................... $1,800

Finished goods inventory, October 1....................................................... 4,700

Direct labour in October......................................................................... 3,900

Purchases of direct materials in October ................................................. 9,100

Work in process inventory, October 1..................................................... 0

Revenues in October............................................................................... 27,200

Gross profit in October........................................................................... 12,100

Direct materials used in October............................................................. 8,500

Raw materials inventory, October 31...................................................... 3,600

Manufacturing overhead in October....................................................... 6,000

Requirement

Find the following amounts:

a. Cost of goods sold in October

b. Beginning raw materials inventory

c. Ending finished goods inventory