Rock Heaters selected data for Jan. 2015 are presented here: Direct materials inventory 1/1/2015 Direct materials purchased Direct materials used Total manufacturing overhead costs Variable manufacturing overhead costs Total manufacturing costs incurred during Jan. 2015 Work-in-process inventory 1/1/2015 Cost of goods manufactured Finished-goods inventory 1/1/2015 Cost of goods sold $ 105,000 365,000 385,000 450,000 265,000 1,610,000 230,000 1,660,000 130,000 1,770,000 Calculate the following costs: 1. Direct materials inventory 1/31/2015. 2. Fixed manufacturing overhead costs for Jan. 2015. 3. Direct manufacturing labor costs for Jan 2015. 4. Work-in-process inventory 1/31/2015. 5. Cost of finished goods available for sale in Jan. 2015. 6. Finished goods inventory 1/31/2015