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

Begin WIP inventory 2000

Begin DM inventory 900

DM purchased 3600

DM used 3750

Variable manufacturing OH 2500

Total manufacturing OH 4800

Total manufacturing costs 16000

Cost of goods manufactured 16500

COGS 17000

End FG inventory 1250

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