After a dispute concerning wages, John Lyon destroyed all information systems files and tossed an incendiary device into the Smiley Company€™s record vault. Within moments, only a few readable, charred fragments remained from the company€™s factory ledger, as follows:

Sifting through the ashes and interviewing selected employees generated the following additional information:
(1) The controller remembers clearly that the firm based the predetermined overhead rate on an estimated 30,000 direct labor hours to be worked over the year and an estimated $180,000 in manufacturing overhead costs.
(2) The production superintendent€™s cost sheets showed only one job in process on April 30. The firm had added materials of $2,600 to the job and expended 150 direct labor hours at $12 per hour.
(3) The Accounts Payable are for direct materials purchases only, according to the accounts payable clerk. He clearly remembers that the balance in the account was $6,000 on April 1. An analysis of canceled checks (kept in the treasurer€™s office) shows that Alameda made payments of $40,000 to suppliers during the month.
(4) A charred piece of the payroll ledger shows that the firm recorded 2,600 direct labor hours for the month. The employment department has verified that pay rates were the same for all employees (this infuriated Lyon, who thought that Smiley underpaid him).
(5) Records maintained in the finished goods warehouse indicate that the finished goods inventory totaled $11,000 on April 1.
(6) From another charred paper in the vault you discern that the cost of goods manufactured (that is, finished) for April was $89,000.
Compute the following amounts:
a. Work-in-Process Inventory, April 30
b. Direct materials purchased during April
c. Overhead applied to Work-in-Process
d. Cost of Goods Sold for April
e. Over- or underapplied overhead for April
f. Direct materials usage during April
g. Direct materials inventory, April30

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Direct Materials Inventory Manufacturing Overhead Actual Costs for April 14,800 Bal. 4/1 12,000 Work-in-Process Inventory 1911 Accounts Payable Bal. 4/1 4,500 Bal. 4/30 8,000 Finished Goods Inventory Cost of Goods Sold Bal 4/30 16,000