Data table Revenues in October $ 27,700 Work in process inventory, October 31 .. $ Raw materials inventory, October 31 .... $ 1,400 3,000 Direct labor in October $ 3,800 Manufacturing overhead in October $ 6,400 Work in process inventory, October 1 .. $ 0 Finished goods inventory, October 1 ... $ 4,300 Direct materials used in October e. Gross profit in October $ 8,800 .... $ 12,200 Purchases of direct materials in October $ 9,900 Print Done pbe Xnve ven