Lee Incis selected data for October 2017 are presented here (in millions): Using the data, calculate Lee Inc's cost of finished goods available for sale in October 2017. Direct materials inventory 10/1/2017 $350 Direct materials $520 purchased Direct materials used $569 Total manufacturing $620 overhead costs Variable manufacturing $300 overhead costs Total manufacturing costs incurred during $2,400 October 2017 Work-in-process $320 inventory 10/1/2017 Cost of goods $2,200 manufactured Finished-goods $280 inventory 10/1/2017 Cost of goods sold $2,400 $2.200 $2.480 $280 $2.270