Problem $2.$ E$2-35$B Work backward to find missing amounts $(5$ points$)$

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.

Work in process inventory, October $31$ $$1,900$

Finished goods inventory, October $1$ $$4,300$

Direct labor in October $$3,300$

Purchases of direct materials in October $$9,700$

Work in process inventory, October $10$

Revenues in October $$27,500$

Gross profit in October $$12,700$

Direct materials used in October $$8,800$

Raw materials inventory, October $31$ $$3,200$

Manufacturing overhead in October $$6,300$

Requirement

Find the following amounts:

a$.$ Cost of Goods Sold in October

b$.$ Beginning Raw Materials Inventory

c$.$ Ending Finished Goods Inventory