Salamone Heaters’ selected data for October 2013 are presented here (in millions):

Direct materials inventory, 10/ 1/ 2013 …………………………      $ 75

Direct materials purchased ………………………………………     335

Direct materials used ……………………………………………     380

Total manufacturing overhead costs…………………………….       495

Variable manufacturing overhead costs …………………………     260

Total manufacturing costs incurred during October 2013 ……….    1,580

Work- in- process inventory, 10/ 1/ 2013…………………………     215

Cost of goods manufactured ……………………………………     1,650

Finished goods inventory, 10/ 1/ 2013…………………………….   165

Cost of goods sold ………………………………………………     1,760

Required

Calculate the following costs:

1. Direct materials inventory, 10/ 31/ 2013

2. Fixed manufacturing overhead costs for October 2013

3. Direct manufacturing labor costs for October 2013

4. Work- in- process inventory, 10/ 31/ 2013

5. Cost of finished goods available for sale in October 2013

6. Finished goods inventory, 10/ 31/ 2013