The controller at Emporia Precision Parts asks for your assist in sorting out some cost information. She is called to a meeting, although hands you the given information for June:
Prime costs, June $154,000
Total manufacturing costs, June 270,000
Cost of goods manufactured, June 261,000
Cost of goods sold, June 216,000
Direct material inventory, June 30 15,300
Work-in-process inventory, June 1 9,800
Finished goods inventory, June 30 81,000
Direct materials purchased, June 77,000
Direct labor costs, June 52,000
Required:
Calculate the given for the month of June (Omit the "$" 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