Renka’s Heaters selected data for October 2014 are presented here ( in millions):

Direct materials inventory 10/ 1/ 2014 ........$ 105

Direct materials purchased .............. 365

Direct materials used ................ 385

Total manufacturing overhead costs ........... 450

Variable manufacturing overhead costs ......... 265

Total manufacturing costs incurred during October ... 1,610

2014

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

Required

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