salamone heaters selected data for october 2020 are presented here

Direct materials inventory, October 1, 2020 $75

Direct materials purchased 355

Direct materials used 360

Total manufacturing overhead costs 460

Variable manufacturing overhead costs 275

Total manufacturing costs incurred during October 2020 1,600

Work-in-process inventory, October 1, 2020 220

Cost of goods manufactured 1,650

Finished goods inventory, October 1, 2020 155

Cost of goods sold 1,700

Requirement 1. Calculate the cost of direct materials inventory, 31, .

Direct materials inventory 10/31/2020