Inventories	Beiginning		Ending
Direct Materials	$18,000		$15,000
Work in process	9,000		6,000
Finsihed Goods	27,000		36,000
Additional information for April
Direct materials purchased		$42,000
Direct Labour Cost incurred		$30,000
Direct labour rate per hour		$7.50
Overhead rate per direct labour hour		$10.00
Prime costs for April was:
Total manufacturing costs debited to Work-in-Process account during April were:
The cost of finished goods manufactured for the month was:
If Sales revenue for April was $200,000 the gross profit must have been: