Strange Brew Beverages (SBB) had the following account balances at the end of June: Account Balance Sales Travel $ 3,800 Sales Representative Salaries 42,000 Factory Supervisor Salaries 52,000 Direct Labour 204,790 Indirect Labour 8,050 Salaries (Executives) 113,000 Online Advertising 40,000 Indirect Materials 4,000 Material Purchases 30,800 Production Equipment Depreciation 29,000 Factory Insurance 1,400 Office Supplies (for Headquarters Building) 3,500 Sales Incentives 15,200 Sales Revenue 945,045 Headquarters Building Utilities 5,110 Beginning and ending inventories for the month were as follows: Account Beginning Ending Direct Materials $ 22,720 $ 17,775 Works in Process 14,950 16,245 Finished Goods 31,060 24,630 Online advertising costs are paid pursuant to an agreement made with a local marketing agency. Depreciation and utility costs are constant and do not change with production activity. Indirect labour and indirect material costs are variable. Historically, sales travel and office supplies costs have varied in proportion to production volumes. Sales incentives tend to increase and decrease according to activity levels. All salaries are predetermined for the year following employee annual performance reviews. a) Calculate SBBs period cost for June. b) Calculate SBBs manufacturing overhead for June. c) Calculate SBBs prime costs for June. d) Calculate SBBs cost of goods sold for June. e) Assume that SBB produced 20,000 units during June. What would direct materials cost have been if production had been 20% higher for the month. f) Prepare a contribution margin income statement for June using the following headings: i) Revenue ii) Variable manufacturing expenses iii) Variable selling and administrative expenses iv) Contribution margin v) Fixed manufacturing expense vi) Fixed selling administrative expenses viii) Net operating income