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 balance of the Work-in-Process Inventory account at the beginning of June?

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