The controller at Emporia Precision Parts asks for your assist in sorting out some cost information. She is called to a meeting, although hands you the given information for June:

Prime costs, June $154,000 
Total manufacturing costs, June 270,000 
Cost of goods manufactured, June 261,000 
Cost of goods sold, June 216,000 
Direct material inventory, June 30 15,300 
Work-in-process inventory, June 1 9,800 
Finished goods inventory, June 30 81,000 
Direct materials purchased, June 77,000 
Direct labor costs, June 52,000 

Required:

find out the given for the month of June (Omit the "$" sign in your response):

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