Henske Plastics Inc.'s selected data for the month of August 2022 are shown in the provided table (in millions).

Calculate the following costs:

1.	Direct materials inventory on August 31, 2022.
2.	Fixed manufacturing overhead costs for August.
3.	Direct manufacturing labour costs for August.
4.	Work-in-process inventory on August 31, 2022.
5.	Cost of goods available for sale in August.
6.	Finished goods inventory on August 31, 2022.

Requirement 1. Calculate

direct

materials inventory on August 31,

2022.

Determine the formula and then calculate the direct materials inventory value at August 31,

2022.

(Work in millions. Use a minus sign or parentheses for numbers to be subtracted.)

Direct materials available for production
Direct materials inventory, August 31, 2022

Requirement 2. Calculate fixed manufacturing overhead costs for August. (Work in millions. Use a minus sign or parentheses for numbers to be subtracted.)

Fixed manufacturing overhead costs

Requirement 3. Calculate direct manufacturing labour costs for August.

Choose the labels used to calculate direct manufacturing labour cost and then calculate the costs for the month of August. (Work in millions. Use a minus sign or parentheses for numbers to be subtracted.)

Less:
Direct manufacturing labour costs for August

Requirement 4. Calculate

work-in-process

inventory on August 31,

2022.

Determine the formula and then calculate the work-in-process inventory value at August 31,

2022.

(Work in millions. Use a minus sign or parentheses for numbers to be subtracted.)

Work-in-process available for production
Work-in-process inventory, August 31, 2022

Requirement 5. Calculate cost of goods available for sale in August.

Select the labels used to calculate cost of goods available for sale and calculate those costs for August. (Work in millions.)

Finished goods available for sale in August

Requirement 6. Calculate finished goods inventory on August 31,

2022.

Choose the labels used to calculate finished goods inventory at the end of the period and then calculate the inventory value at August 31,

2022.

(Work in millions. Use a minus sign or parentheses for numbers to be subtracted.)

Finished goods inventory, August 31, 2022