Delaware Chemical Company uses oil to produce two types of plastic products, P1 and P2. Delaware budgeted 17,700 barrels of oil for purchase in June for $72 per barrel. Direct labor buddgeted in the chemical process was $152,900 for June. Factory overhead was budgeted at $229,400 during June. The inventories on June 1 were estimated to be: The desired inventorles on June 30 were: Finished goods inventory June 1 Work in process inventory, June 1v Direct materials: Direct materiais inventory, June 1 Direct materials purchases Cost of direct materials avallable for use v Direct materials inventory Hune 30.V Cost of direct materials placed in production v s Eactory overhead Total manufacturing costs v Total work in process during the period Work in process intentory, June 30.v Cost of goods manufactured =V Cost of finished goods available for sale V Einished qoods inventory, June 30V Cost of qoods sold V