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

Materials Inventory

Work-In-Process Inventory

BB (6/1) 81,000				Labor 260,000
453,000		408,000		EB(6/30) 460,000

Finished Goods Inventory

Cost of Goods Sold

BB (6/1) 283,000
828,000		825,000				16,000

Manufacturing Overhead Control

Applied Manufacturing Overhead

257,000						273,000
		257,000		257,000
				16,000

Additional information for June follows:
	Labor wage rate was $20 per hour.
	During the month, sales revenue was $1,032,000, and selling and administrative costs were $228,000.
	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?

(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 for JuneAny? over- or underapplied overhead is written off to Cost of Goods Sold. (Negative amounts should be indicated by a minus sign.)