Galactica Ltd's cost of goods sold for June was $690 000. Work in process inventory on 30 June was 90 per cent of the 1 June work in process inventory. Manufacturing overhead applied was 50 per cent of direct labour cost. other information relating to the company's inventories and production for June is as follows.

Beginning inventory, 1 June $ 34 000

• raw material 80 000
• work in process 204 000
• finished goods 226 000

Purchases of raw material during June

Ending inventories, 30 June:

• raw material 52 000
• work in process ?
• finished goods 210 000

REQUIRED

1. Prepared a schedule of cost of goods manufactured for June.
2. Prepared a schedule to calculate the prime cost [direct material and direct labor] incurred during June.
3. prepare schedule to calculate the conversion cost (direct lobour and manufacturing overhead) charged to work in process during June.