Salamone Heaters' selected data for October 2017 are presented here (in millions): Requirement 1. Calculate the cost of direct materials inventory 10/31/2017. Direct materials inventory 10/1/2017 Direct materials purchased Direct materials available for production Direct materials used $ $ 100 355 455 (390) 65 Direct materials inventory 10/31/2017 Requirement 2. Calculate the fixed manufacturing overhead costs for October 2017. The fixed manufacturing overhead costs for October 2017 are $ Data table Direct materials inventory 10/1/2017 Direct materials purchased Direct materials used Total manufacturing overhead costs Variable manufacturing overhead costs Total manufacturing costs incurred during October 2017 Work-in-process inventory 10/1/2017 Cost of goods manufactured Finished goods inventory 10/1/2017 Cost of goods sold $ 100 355 390 485 245 1,600 215 1,660 140 1,700