Flow of inventoriable costs.

Renka's Heaters selected data for October 2011 are presented here (in millions)

Direct materials inventory 10/1/2011 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 2011 1,610

Work-in process inventory 10/1/2011 230

Cost of goods manufactured 1,660

Finished goods inventory 10/1/2011 130

Cost of goods sold 1,770

Calculate the following costs

1. Direct materials inventory 10/31/2011

2. Fixed manufacturing overhead costs for October 2011

3. Direct manufacturing labour costs for October 2011

4. Work-in process inventory 10/31/2011

5. Cost of finished goods available for sale in October 2011

6. Finished goods inventory 10/31/2011