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	$	151,000
Total manufacturing costs, April		270,000
Cost of goods manufactured, April		269,000
Cost of goods sold, April		220,000
Direct material inventory, April 30		15,300
Work-in-process inventory, April 1		9,700
Finished goods inventory, April 30		79,000
Direct materials purchased, April		82,000
Direct labor costs, April		57,000

Required:

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

Direct Material Used

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

Direct Material Inventory

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

Conversion Cost

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

Work-In-Process Inventory

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

Manufacturing Overhead

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

Finished goods inventory

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