Problem 2-45 The controller at Emporia Precision Parts asks for your help in sorting out some cost information. She is called to a meeting, but hands you the

The controller at Emporia Precision Parts asks for your help in sorting out some cost information. She is called to a meeting, but hands you the following information for June:

Prime costs, June $154,000 

Total manufacturing costs, June 270,000 

Cost of goods manufactured, June 261,000 

Cost of goods sold, June 216,000 

Direct material inventory, June 30 15,300 

Work-in-process inventory, June 1 9,800 

Finished goods inventory, June 30 81,000 

Direct materials purchased, June 77,000 

Direct labor costs, June 52,000 

Required:

Compute the following for the month of June (Omit the “$” sign in your response):

a. Direct materials used, June

b. Direct material inventory, June 1

c. Conversion costs, June

d. Work-in-process inventory, June 30

e. Manufacturing overhead, June

f. Finished goods inventory, June 1