The following is selected information from Blake Corporation's accounting records for June:

Materials inventory
BB (6/1)	91,000
	463,000	418,000

inventory in progress
Manpower of labour	360.000
EB(6/30)	560.000

Finished Goods Inventory
BB (6/1)	293,000
	838,000	835,000

cost of goods sold
		26,000

Control of general manufacturing expenses
	370.000
		370.000

Manufacturing overhead applied
		396,000
	370.000
	26,000

Additional information for June below:

The labor wage was $20 per hour.

For the month, sales revenue was $1,033,000 and selling and administrative costs were $238,000.

This company has no indirect materials or supplies.

The company allocates manufacturing overhead costs based on direct labor hours.

Required:

a. What was the cost of direct materials purchased in June?

b. What was the overapplied or underapplied manufacturing overhead cost for June?

C. What was the manufacturing overhead cost allocation rate in June?

d. What was the cost of finished goods during June?

e. What was the balance of the Work In Process Inventory account at the beginning of June?

F. What was the operating profit (or loss) for June?