Flow of Inventoriable Costs. Renka's Heaters selected data for October 2014 are presented here (in millions):
Direct materials inventory 10/1/2014 $105
Direct material purchased 365
Direct materials used 385
Total manufacturing overhead costs 450
Variable manufacturing overhead costs 265
Total manufacturing costs incurred during October 2014 1,610
Work-in-process inventory 10/1/2014 230
Cost of goods manufactured 1,660
Finished goods inventory 10/1/2014 130
Cost of goods sold 1,770
Calculate the following costs:
1. Direct materials inventory 10/31/2014
2. Fixed manufacturing overhead costs for October 2014
3. Direct manufacturing labor costs for October 2014
4. Work-in-process inventory 10/31/2014
5. Cost of finished goods available for sale in October 2014
6. Finished goods inventory 10/31/2014