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	$	149,000
Total manufacturing costs, April		271,000
Cost of goods manufactured, April		262,000
Cost of goods sold, April		220,000
Direct material inventory, April 30		15,700
Work-in-process inventory, April 1		9,200
Finished goods inventory, April 30		77,000
Direct materials purchased, April		83,000
Direct labor costs, April		58,000

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.