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

Materials Inventory

BB (6/1) 94,000 / 421,000

466,000

Work-In-Process Inventory

Labor 585,000 /

EB(6/30) 590,000 /

Finished Goods Inventory

BB (6/1) 296,000

841,000 / 838,000

Cost of Goods Sold

/ 29,000

Manufacturing Overhead Control

283,000 / 283,000

Applied Manufacturing Overhead

/ 312,000

283,000

29,000

Additional information for June follows: Labor wage rate was $30 per hour. During the month, sales revenue was $1,039,000, and selling and administrative costs were $241,000. This company has no indirect materials or supplies. The company applies manufacturing overhead on the basis of direct labor-hours.

a. What was the cost of direct materials purchased in June? $466,000

b. What was the over- or underapplied manufacturing overhead for June? Over Applied $29,000

c. What was the manufacturing overhead application rate in June? $16 per direct labor hour

d. What was the cost of products completed during June? $841,000

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? Any over- or underapplied overhead is written off to Cost of Goods Sold. -$11,000

Everything is correct but I can't get "E" what is the balance of WIP in the beginning of June? I had $110,000 which was marked incorrect.