Information from the records of the Freya Corporation for the month of April 2019 is as follows: Direct materials inventory, beginning $25,000 Direct materials inventory, ending 28,000 Direct labor 45,000 Direct material purchases 58,000 Factory wages 18,000 Finished goods inventory, beginning 25,000 Finished goods inventory, ending 22,000 Indirect materials 11,000 Rent on factory building 23,000 Sales 220,000 Selling and administrative expenses 21,000 Utilities in the factory 12,000 WIP inventory, beginning 7,000 WIP inventory, ending 15,000 Assume a tax rate of 30 percent. Required: a. Calculate direct materials used for April. b. Calculate the cost of goods manufactured for April. C. Calculate gross profit for April. d. Calculate after-tax net income for April. e. Calculate prime costs for April. f Calculate conversion costs for April.