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L04 E3-10B. Perpetual Inventories The following summary data are from the job order cost sheets of Castle Company: Dates Tota

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Finished Goods Inventory Work in Process Inventory Cost of Goods Sold
October 1 $ 15,600 $ 7,900 $ 0
October 31 10,100 8,100 26,200
Finished Goods Inventory
Balance, Oct 1 15,600 10/11 9,000
10/11 10,600 10/22 6,600
10/19 10,100 10/27 10,600
Balance, Oct 31 10,100
Work in Process Inventory
Balance, Oct 1 7,900 10/11 10,600
Production costs added 12,800 10/19 10,100
10/14 3,200
10/23 4,900
Balance, Oct 31 8,100
Cost of Goods Sold
10/11 9,000
10/22 6,600
10/27 10,600
Balance, Oct 31 26,200
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