The following information pertains to Boulanger Corporation for July 2018:

Beginning DM inventory $15,000

Beginning FG inventory 25,000

Beginning WIP inventory 35,000

Direct labor 170,000

Direct materials purchases 110,000

Ending DM inventory 17,000

Ending FG inventory 24,000

Ending WIP inventory 36,000

Factory OH fixed 90,000

Factory OH variable 60,000

Sales 700,000

Selling and administrative expenses 80,000

Calculate the following assuming there are no income taxes:

a. Direct materials used

b. Cost of goods manufactured

c. Cost of goods sold

d. Net income

e. Conversion costs

f. Prime costs