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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 98,000

Total manufacturing costs, April . . . . . . . . . . . . . . . . . . . . . . . 178,000

Cost of goods manufactured, April . . . . . . . . . . . . . . . . . . . . . 180,000

Cost of goods sold, April . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142,000

Direct materials inventory, April 30 . . . . . . . . . . . . . . . . . . . . . 10,000

Work-in-process inventory, April 1 . . . . . . . . . . . . . . . . . . . . . 6,000

Finished goods inventory, April 30 . . . . . . . . . . . . . . . . . . . . . 48,000

Direct materials purchased, April . . . . . . . . . . . . . . . . . . . . . . 56,000

Direct labor costs, April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000

Required

Compute:

a. Direct materials used, April.

b. Direct materials inventory, April 1.

c. Conversion costs, April.

d. Work-in-process inventory, April 30.

e. Manufacturing overhead, April.

f. Finished goods inventory, April 1.