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 $ 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 2017 1,610 230 1,660 130 1,770 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 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 $ 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 2017 1,610 230 1,660 130 1,770 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