Nikki Corporation's selected data for October 2017 are presented here lin millions): Using the data calculate Nikki's work in process inventory 10/31/2017 Direct materials $210 inventory 10/1/2017 Direct materials $380 purchased Direct materials used $400 Total manufacturing $520 overhead cost Variable manufacturing $360 overhead costs Total manufacturing costs incurred during $1,800 October 2017 Work-in-process $300 inventory 10/1/2017 Cost of goods $1,640 manufactured Finished-goods $280 inventory 10/1/2017 Cost of goods sold $1,600 $460 S280 51.640 $2.100