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Spring, 2019 35 points) Acct 222 Extra Credit (Ch1-8. Problem 2. E2-35B Work backward to find missing amounts (S points) Swift Electronies manufactures and sells smartphones. Unfortunately, the company recently s a result, the accounting records for October were partially destroyed and completely jumbled. Swift has hired contains only direct materials. ure out the missing pieces of the accounting puzzle. Assume that Swit Electronics' Raw Materials Inventory Work in process inventory, October 31 Finished goods inventory, October 1 Direct labor in October Purchases of direct materials in October Work in process inventory, October 1 Revenues in October Gross profit in October Direct materials used in October Raw materials inventory, October 31 $1,900 $4,300 $3,300 $9,700 0 $27,500 S12,700 $8,800 $3,200 S6,300 Manufacturing overhead in October Requirement Find the following amounts: a. Cost of Goods Sold in October b. Beginning Raw Materials Inventory c. Ending Finished Goods Inventory