Smart Manufacturing Systems Pty Ltd provides the following information:

Administrative salaries Advertising expense Direct labour Factory depreciation Finished goods, 1 July 2015		$  20 000 12 000 30 000 6 000 20 000
Finished goods, 30 June 2016		18 000
Income tax expense		2 000
Indirect labour		15 000
Materials inventory, 1 July 2015		40 000
Materials inventory, 30 June 2016		38 000
Materials purchased		16 000
Sales		108 000
Work in process, 1 July 2015		13 000
Work on process, 30 June 2016		14 000

Required

A. Calculate total manufacturing costs for the period ending 30 June 2016.

B. Calculate cost of goods manufactured for the period ending 30 June 2016.

C. Calculate cost of sales for the period ending 30 June 2016.

D. Calculate profit or loss after tax for the period ending 30 June 2016.