Selected information from the Blake Corporation accounting records for June follows Materials Inventory Work-In-Process Inventory Finished Goods Inventory Cost of Goods Sold BB (6/1) 91,000 453 000 Labor 360,000 EB(6/30 560,000 BB (6 293,000 418,000 838,000 835 000 26,000 Manufacturing Overhead Control Applied Manufacturing Overhead 396,000 370,000 370,000 26,000 Additional information for June follows . Labor wage rate was $20 per hour . During the month, sales revenue was $1,033,000, and selling and administrative costs were $238,000 .This company has no indirect materials or supplies The cormpany applies manufacturing overhead on the basis of direct labor-hours Required: a. What was the cost of direct materials purchased in June? Direct materials b. What was the over- or underapplied manufacturing overhead for June? manufacturing owerhead