Elijah Enterprises incurred the following costs for September 2019:

Beginning direct materials inventory $27,000

Beginning finished goods inventory 26,000

Beginning work in process inventory 8,000

Depreciation on factory building 22,000

Direct labor 211,000

Direct material purchases 193,000

Ending direct materials inventory 16,000

Ending finished goods 35,000

Ending work in process 15,000

Factory supervisor's salary 46,000

Repairs of factory building 7,000

Sales 750,000

Selling and administrative expenses 130,000

Utilities in factory 14,000

Assume an income tax rate of 40 percent.

Required:

Calculate the following values for Elijah Enterprises:

a. Direct materials used

b. Manufacturing overhead

c. Cost of goods manufactured

d. Cost of goods sold

e. Net operating income

f. Prime costs

g. Conversion costs

h. After-tax net income