Problem 2-45 the controller at emporia precision parts asks for your

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 $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 




Compute the following 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

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