JR Electronics manufactures and sells a line of smartphones. Unfortunately, JR Electronics suffered serious fire damage at its home office. As a result, the accounting records for October were partially destroyed-and completely jumbled. JR 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.

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

Finished goods inventory, October 1........................................................ $ 4,200

Direct labor in October............................................................................. $ 3,100

Purchases of direct materials in October.................................................. $ 9,200

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

Revenues in October................................................................................. $27,300

Gross profit in October............................................................................. $12,700

Direct materials used in October.............................................................. $ 8,000

Raw materials inventory, October 31........................................................ $ 3,300

Manufacturing overhead in October........................................................ $ 6,300

Requirement

Find the following amounts:

a. Cost of goods sold in October

b. Beginning raw materials inventory

c. Ending finished goods inventory