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/

Direct material inventory 10/1/2017 $150

Direct materials purchased $365

Direct materials used $385

Total Manufacturing overhead costs $450

Variable Manufacturing overhead costs $265

Total manufacturing costs during October 2017 $1,610

Work in process $230

Cost of goods manufactured $1,660

Finished goods 10/1/2017 $130

Cost of goods sold $1,770