Selected information from the Blake Corporation accounting records for June follows:

Materials Inventory
BB (6/1)	77,000
	449,000	404,000

Work-In-Process Inventory
Labor	275,000
EB(6/30)	420,000

Finished Goods Inventory
BB (6/1)	279,000
	824,000	821,000

Cost of Goods Sold
		12,000

Manufacturing Overhead Control
	219,000
		219,000

Applied Manufacturing Overhead
		231,000
	219,000
	12,000

Additional information for June follows:

• Labor wage rate was $25 per hour.
• During the month, sales revenue was $1,024,000, and selling and administrative costs were $224,000.
• This company has no indirect materials or supplies.
• The company applies manufacturing overhead on the basis of direct labor-hours.

Required:

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

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

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