2-36 Flow of Inventoriable Costs. Renka's Heaters selected data for October 2017 are presented here (in millions): 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 Calculate the following costs: 1. Direct materials inventory 10/31/2017 2. Fixed manufacturing overhead costs for October 2017 3. Direct manufacturing labor costs for October 2017 4. Work-in-process inventory 10/31/2017 5. Cost of finished goods available for sale in October 2017 6. Finished goods inventory 10/31/2017 $ 105 365 385 450 265 1,610 230 1,660 130 1,770