E$2-35$B Work backward to find missing amounts $($Learning Objective $5)$ Swift Electronics manufactures and sells smartphones. Unfortunately, the company recently suffered serious fire damage at its home office. As a result, the accounting records for October were partially destroyed and completely jumbled. Swift has hired you to help figure out the missing pieces of the accounting puzzle. Assume that Swift Electronics' Raw Materials Inventory contains only direct materials.

$\backslash$table$[[$Work in process inventory, October $31............................................................................................,$$$1,900$