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 $154,000
Total manufacturing costs, June 270,000
Cost of goods manufactured, June 261,000
Cost of goods sold, June 216,000
Direct material inventory, June 30 15,300
Work-in-process inventory, June 1 9,800
Finished goods inventory, June 30 81,000
Direct materials purchased, June 77,000
Direct labor costs, June 52,000
Compute the following for the month of June (Omit the “$” 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
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