Direct materials inventory, August $1,2020$ $$100$ Direct materials purchased $365$ Direct materials used $380$ Total manufacturing overhead costs $455$ Variable manufacturing overhead costs $260$ Total manufacturing costs incurred during August $20201,610$ Work$-$in$-$process inventory, August $1,2020210$ Cost of goods manufactured $1,670$ Finished goods inventory, August $1,2020135$ Cost of goods sold $1,720$ Stewart Tables' selected data for August $2020$ are presented here $($in millions$)$:

$($Click the icon to view the data.$)$

Read the requirements.

Requirement $1.$ Calculate the cost of direct materials inventory, August $31,2020.$

Direct materials inventory $8/31/2020$

Requirement $2.$ Calculate the fixed manufacturing overhead costs for August $2020.$

The fixed manufacturing overhead costs for August $2020$ are

Requirement $3.$ Calculate the direct manufacturing labor costs for August $2020.$

Less

Direct manufacturing labor costs for August

Requirement $4.$ Calculate the cost of work$-$in$-$process inventory, August $31,2020.$

Work$-$in$-$process inventory $8/31/2020$

Requirement $5.$ Calculate the cost of finished goods available for sale in August $2020.$

Finished goods available for sale in August

Requirement $6.$ Calculate the cost of finished goods inventory, August $31,2020.$

Finished goods inventory $8/31/2020$