The firm had added materials of $2,600 to the job and expended 300 direct labor hours at $6 per hour.

(3) The Accounts Payable are for direct materials purchases only, according to the accounts payable clerk. He clearly remembers that the balance in the account was

$6,000 on April 1 . An analysis of canceled checks (kept in the treasurer's office)

shows that Alameda made payments of $40,000 to suppliers during the month.

(4) A charred piece of the payroll ledger shows that the firm recorded 5,200 direct labor hours for the month. The employment department has verified that pay rales did not vary among employees (this infuriated Blake, who thought that Alameda underpaid him).

(5) Records maintained in the finished goods warehouse indicate that the finished goods inventory totaled $1 1,000 on April 1.

(6) From another charred piece in the vault you discern that the cost of goods manufactured

(that is. finished) for April was $89,000.

Compute the following amounts:

a. Work-in-Process Inventory, April 30

b. Direct materials purchased during April

c. Overhead applied to Work-in-Process

d. Cost of Goods Sold for April

e. Over- or underapplied overhead for April

f. Direct materials usage during April g. Direct materials inventory, April 30