ABC's selected data for the month of September 2014 related to current year are as follows (in Rs Mio):

Begin WIPinventory2000

BeginDMinventory900

DM purchased3600

DM used3750

Variable manufacturing OH2500

Total manufacturing OH4800

Total manufacturing costs16000

Cost of goods manufactured16500

COGS17000

End FG inventory1250

Calculate DM inventory, WIP inventory and FG inventory as on 30 Sept 2014; fixed manufacturing OH, and DL for Sept; Goods available for sale in September