Flow of manufacturing costs through the accounts. The following data relate to the activities of Oak Ridge Industries during April:

a. Calculate the cost of raw materials used during April.

b. Calculate the cost of units completed during April and transferred to the finished goods storeroom.

c. Calculate net income for April.

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Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory It incurred factory costs during the month as follows: Raw Materials Purchased... Labor Services Received Heat, Light, and Power. Depreciation .. Other data relating to the month included the following: Sales.... Selling and Administrative Expenses April 1 April 30 $25,300 $27,200 78,100 76,900 38,400 39,700 $91,300 72,400 3,100 17,600 $250,000 41,300