Selected information from the lowa Instruments accounting records for April follows:

Additional information for April follows:

The labor wage rate was $$30$ per hour.

During the month, sales revenue was $$320,600,$ and selling and administrative costs were $$79,000.$

This company has no indirect materials or supplies.

The company applies manufacturing overhead on the basis of direct labor$-$hours.

Customer returns are discarded and not resold.

Required:

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

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

c$.$ What was the manufacturing overhead application rate in April?

d$.$ What was the cost of products completed during April?

e$.$ What was the balance of the Work$-$in$-$Process Inventory account at the beginning of April?

f$.$ What was the operating profit $($or loss$)$ for April? Any over$-$ or underapplied overhead is written off to Cost of Goods Sold.