Renkas 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 2014 1,610 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 Calculate the following costs: Direct materials inventory on 10/31/2014 Fixed manufacturing overhead costs for October 2014 Direct manufacturing labor costs for October 2014 Work-in-process inventory on 10/31/2014 Cost of finished goods available for sale in October 2014 Finished goods inventory 10/31/2014