1. (10 points) The controller at Lawrence Components asks for your help in sorting out some cost information. She is called to a meeting, but hands you the following information for April.

Prime costs, April	$	151,000
Total manufacturing costs, April		274,000
Cost of goods manufactured, April		264,000
Cost of goods sold, April		222,000
Direct materials inventory, April 30		15,600
Work-in-process inventory, April 1		9,900
Finished goods inventory, April 30		72,000
Direct materials purchased, April		81,000
Direct labor costs, April		52,000

Required:

a. Compute the direct material used for the month of April

b. Compute the conversion cost for the month of April

c.Compute the work in process Inventory as of April 30

d. Compute the manufacturing overhead for the month of April.

e. Compute the finished goods inventory as of April 1.