I. Felder Co. incurred the following costs for June 2018:
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.	40%
Required:
Calculate the following values for Felder Co.:
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