Partially completed T-accounts and additional information for Pine Ridge Corporation for the month of February follow:

Materials Inventory
BB (2/1)	57,400
	227,800	189,900

Work-In-Process Inventory
BB (2/1)	101,600
Labor	186,000

Finished Goods Inventory
BB (2/1)	200,700
	346,300	250,100

Cost of Goods Sold

Manufacturing Overhead Control
	156,200

Applied Manufacturing Overhead
		132,060

Additional information for February follows:

Labor wage rate was $28 per hour.

During the month, sales revenue was $601,200, and selling and administrative costs were $103,700.

This company has no indirect materials or supplies.

The company applies manufacturing overhead on the basis of direct labor costs.

Required:

a. What was the cost of direct materials purchased in June?

b. What was the over- or underapplied manufacturing overhead for June?

c. What was the manufacturing overhead application rate in June?

d. What was the cost of products completed during June?

e. What was the balance of the Work-in-Process Inventory account at the beginning of June?

f. What was the operating profit (or loss) for June?