Requirement 2. Calculate the fixed manufacturing overhead costs for October 2013. The fixed manufacturing overhead costs for October 2013 are \$ Requirement 3. Calculate the direct manufacturing labor costs for October 2013. Choose the labels used to calculate direct manufacturing labor costs, then calculate the costs for the month of October 2013. Requirement 4. Calculate the work-in-process inventory, 10/31/2013. Determine the formula, then calculate the work-in-process inventory value at 10/31/2013. Requirement 5. Calculate the cost of finished goods available for sale in October 2013. Select the labels used to calculate cost of goods available for sale and calculate those costs for October 2013. Requirement 6. Calculate the finished goods inventory, 10/31/2013. Choose the labels used to calculate finished goods inventory at the end of the period, then calculate the inventory value at 10/31/2013. Finished goods inventory 10/31/2013 Roberts Decorations' selected data for October 2013 are presented here (in millions): (Click the icon to view the data.) Requirements Calculate the following costs: 1. Direct materials inventory, 10/31/2013 2. Fixed manufacturing overhead costs for October 2013 3. Direct manufacturing labor costs for October 2013 4. Work-in-process inventory, 10/31/2013 5. Cost of finished goods available for sale in October 2013 6. Finished goods inventory, 10/31/2013 (Enter all amounts in millions.)