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

ABC's 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