Kuvomi Corporation worked on four jobs during October: Job F346, Job F347, Job F348, and Job F349. At the end of October, the job cost sheets for these jobs contained the following data:

Jobs F346 and F348 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 under applied by $1,200. 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 F346 Job F347 Job F348 Job F349 Beginning balance $1,100 SO) $0 Charged to the jobs during October: Direct materials Direct labor Manufacturing overhead applied $2,900 $4,100 $1,600 $3,800 900 $400 0 1.300 $1.000 $700 S600 100 0 64) 900 $1,700 PND0) Units completed Units in process at the end of October Units sold during October 0 0 150 250 0 0