The following information pertains to Michael Corporation for May $2023$:

Beginning direct materials inventory Beginning finished goods inventory Beginning work$-$in$-$process inventory Direct labor

Direct materials purchases Ending direct materials inventory

Ending finished goods inventory Ending work$-$in$-$process inventory Manufacturing overhead$-$ fixed Manufacturingoverhead$-$ variable S a l e s

Selling and administrative expenses

Calculate the following assuming there are no income taxes:

a$.$ Direct materials used

b$.$ Cost of goods manufactured

C$.$

Cost of goods sold d$.$ Operating income e$.$

Conversion costs $.$f

Prime costs

$$30,00040,00050,000250,000220,00038,00044,00056,000$

$150,000120,000900,000$

$150,000$