Find C.

c. Find the Ending Finished Goods Inventory. Before we can determine the missing amount for ending Finished Goods Inventory, we will first need to calculate the cost of Goods Manufactured. (Complete all answer boxe For accounts with a $0 balance, make sure to enter "O" in the appropriate column.) Direct labor $ 3,500 Manufacturing overhead 6,300 __ 17,900 Total manufacturing costs to account for Ending work in process inventory $ 16,100 Cost of goods manufactured a. Find the Cost of Goods Sold in October. Determine the Cost of Goods Sold in October by completing the following table. Revenues $ 27,700 Cost of goods sold 15,500 Gross Profit $ 12,200 b. Find the beginning Raw Materials Inventory. Determine the beginning Raw Materials Inventory by completing the following table. Beginning raw materials inventory $ 2,300 Purchases of direct materials 9.000 Materials available for use 11,300 8,100 Direct materials used Ending raw materials inventory $ 3,200 Beginning finished goods inventory Beginning work in process inventory Cost of goods available for sale Direct labor Direct materials used Ending raw materials inventory Ending work in process inventory Gross Profit Manufacturing overhead Purchases of direct materials Revenues Data Table Revenues in October ................ $ 27,700 Work in process inventory, October 31 ...$ 1,800 Raw materials inventory, October 31 .....$ 3,200 Direct labor in October DITULICUI ITUUUUUU . . . . . . . . . . 3,500 Manufacturing overhead in October ..... $ 6,300 Work in process inventory, October 1 ..... $ 0 Finished goods inventory, October 1 ..... $ 4,900 Direct materials used in October .........$ 8,100 Gross profit in October ................ $ 12,200 Purchases of direct materials in October ... $ 9,000