The controller at Lawrence Components asks for your help in sorting out some cost information. She is called to a meeting, but hands you the following information for April:

Prime costs, April	$	153,000
Total manufacturing costs, April		268,000
Cost of goods manufactured, April		263,000
Cost of goods sold, April		212,000
Direct material inventory, April 30		15,200
Work-in-process inventory, April 1		9,700
Finished goods inventory, April 30		78,000
Direct materials purchased, April		76,000
Direct labor costs, April		50,000

Required:

a. Compute the direct material used for the month of April.

b. Compute the direct material inventory as of April 1.

c. Compute the conversion cost for the month of April.

d. Compute the work-in-process inventory as of April 30.

e. Compute the manufacturing overhead for the month of April.

f. Compute the finished goods inventory as of April 1.