Revenues in October. .................. $ 27,000 Work in process inventory, October 31.....$ 1,600 Raw materials inventory, October 31 .....$ 3,300 Direct labor in October ................. $ 3,200 Manufacturing overhead in October .......$ 6,400 Work in process inventory, October 1...... $ 0 Finished goods inventory, October 1 ...... $ 4,600 Direct materials used in October ......... 8,100 Gross profit in October ................ 12,300 Purchases of direct materials in October ... $ 9,700 A Determine the beginning Raw Materials Inventory by completing the following table. Beginning raw materials inventory | 6400 Purchases of direct materials 9700 Materials available for use Direct materials used Ending raw materials inventory