Wilson Plastics'Wilson Plastics' selected data for July 2014 are presented here (in millions)

Direct materials inventory 7/1/2014	$95
Direct materials purchased	375
Direct materials used	385
Total manufacturing overhead costs	455
Variable manufacturing overhead costs	245
Total manufacturing costs incurred during July 2014	1,580
Work-in-process inventory 7/1/2014	230
Cost of goods manufactured	1,680
Finished goods inventory 7/1/2014	145
Cost of goods sold	1,740

Requirement 1. Calculate the cost of direct materials inventory 7/31/2014.

Direct materials inventory 7/31/2014