Doggie Delights manufactures its own brand of pet toys. At the end of June, 2019 the accounting records showed the following: Inventories: Beginning Ending Direct Materials $14,200 $ 9,600 Work-in-Process 0 3,600 Finished Goods 6,800 Other Information: Direct materials purchases 40,000 Plant janitorial services 4,200 Sales salaries 6,000 Delivery costs 2.900 Sales revenue 206,000 Utilities for plant 10,200 Utilities for plant 10.200 Rent on plant 27,000 Customer service hotline costs 3,000 Direct labor 29,000 Required: Compute the following for June. 1. Direct materials used during the month. 2. Manufacturing overhead 3. Total manufacturing costs for the month. 4. Cost of Goods Manufactured 5. Cost of Goods Sold. 6. Gross Profit 7. Operating Income