In June 2021, Forever 81 Corp. purchased materials costing $28,000, and incurred direct labor cost of $32,000. Manufacturing overhead was $20,000 for the month. Information on inventories was as follows. June Beg June End Materials $3,000 $2,700 Work in Process $1,000 $1,275 Finished Goods $2,500 $1,775 a. Compute Direct Material Cost for the month. b. Compute manufacturing cost for the month. c. Compute Cost of Goods Manufactured for the month. d. Compute Cost of Goods Sold for the month.