1. Management of Par Corporation has asked your help as an intern in preparing some key reports for April. The company started the month with raw materials inventories of $34,000. During the month, the company made raw materials purchases amounting to $66,000. At the end of the month, raw materials inventories totaled $37,000. Direct labor cost was $40,000 and manufacturing overhead was $60,000. The beginning balance in the work in process account was $17,000 and the ending balance was $10,000. The beginning balance in the finished goods account was $33,000 and the ending balance was $58,000. Sales totaled $241,000. Selling expense was $19,000 and administrative expense was $40,000. The total manufacturing cost for April was (10%)