The below partially complete T-accounts for the month of June along with additional information are from Renfrew & Company:

Materials Inventory
Debit		Credit
BB (6/1)	55,000
	200,000	160,000

Work-in-Process Inventory
Debit		Credit
BB (6/1)	76,000

Finished Goods Inventory
Debit		Credit
BB (6/1)	131,000
	278,000	173,000

Cost of Goods Sold
Debit		Credit

Manufacturing Overhead Control
Debit		Credit
	128,000

Applied Manufacturing Overhead
Debit		Credit

Additional information for June follows:

Manufacturing overhead is applied at 90 percent of direct labor cost.

Direct labor-hours recorded on jobs in June totaled 4,220.

During the month, sales revenue was $431,000, and selling and administrative costs were $83,000.

The labor wage rate was $25 per hour.

This company uses no indirect materials or supplies.

Any products returned by customers are discarded and not resold.

Required:

A: What cost amount of direct materials was issued to production during June?

B: How much manufacturing overhead was applied to products during June?

C: What was the cost of products completed during June?

D: What was the balance of the Work-in-Process Inventory account at the end of June?

E: What was the over- or under applied manufacturing overhead for June?

F: What was the operating profit (loss) for June? Any over- or under applied overhead is written off to Cost of Goods Sold.