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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $147,000
Total manufacturing costs, June. . . . . . . . . . . . . . . . . . . . . . . 267,000
Cost of goods manufactured, June . . . . . . . . . . . . . . . . . . . . 270,000
Cost of goods sold, June . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212,000
Direct material inventory, June 30 . . . . . . . . . . . . . . . . . . . . . 15,000
Work-in-process inventory, June 1. . . . . . . . . . . . . . . . . . . . . 9,000
Finished goods inventory, June 30. . . . . . . . . . . . . . . . . . . . . 72,000
Direct materials purchased, June. . . . . . . . . . . . . . . . . . . . . . 84,000
Direct labor costs, June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000

Required
Compute for the month of June:
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
(CPA adapted)