=+2-35 KK Flow of inventoriable costs OBJECTIVE 5 Bio Bags’ selected data for October 2013 are presented here (in millions):

Direct materials inventory 1/10/2013 $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 2013 1610 Work-in-process inventory 1/10/2013 230 Cost of goods manufactured 1660 Finished goods inventory 1/10/2013 130 Cost of goods sold 1770 Required Calculate the following costs:

1 Direct materials inventory 31/10/2013