$\backslash$table$[[$Chapter $17$ Revised Practice Problem #$3,,,,],[$The following information concerns production in the Package Department for October. All direct materials are$],[],[$placed in processs at the beginning of production. The company uses the First$-$In First$-$Out Method to$],[$calculate equivalent units.,,,,$],[,,,,,],[,,,,,],[$Work in Process, Inventory$-$Baking Department,,,Balance$],[$DATE$,$ITEM,DR$,$CR$,$DR$,$CR$],[$Oct $1,$Bal., $62,400$ units, $1/4$ completed,,,$350,600,],[31,$Direct Materials, units unknown,$675,000,,1,025,600,],[31,$Direct Labor,$218,000,,1,243,600,],[31,$Factory Overhead,$500,200,,1,743,800,],[31,$Goods Finished, $122,400$ units,,$1,136,300,607,500,],[31,$Bal., $120,000$ units, $1/4$ completed,,,$607,500,],[,,,,,],[$Instructio$,$Use the above information to prep,Production,ort for the,onth of Oct $3,1,2024]]$