The following partially complete T$-$accounts for the month of June along with additional information are from Renfrew & Company:

$\backslash$table$[[\{$

$\backslash$table$[[$Materials Inventory$],[$Debit$]]\},\{$

$\backslash$table$[[$Work$-$in$-$Process Inventory$],[$Debit$]]\},$Finished Goods Inventory$],[],[,150,000,$BB $(\frac{6}{1}),66,000,,\backslash$table$[[BB(\frac{6}{1}),121,000],[,268,000]],163,000],[\backslash$table$[[$Cost of G$],[$Debit$]],\backslash$table$[[$ds Sold$],[$Credit$]],\backslash$table$[[\backslash$table$[[$Manufacturing$],[$Debit$]]],[118,000]],\backslash$table$[[$Wverhead Control$],[$Credit$]],\backslash$table$[[$Applied Manufact$],[$Debit$]],\backslash$table$[[$Iring Overhead$],[$Credit$]]]]$

Additional information for June follows:

Manufacturing overhead is applied at $90$ percent of direct labor cost.

Direct labor$-$hours recorded on jobs in June totaled $4,020.$

During the month, sales revenue was $$381,000,$ and selling and administrative costs were $$73,000.$

The labor wage rate was $$25$ per hour.

This company uses no indirect materials or supplies.

Any products returned by customers are discarded and not resold.

Required:

a$.$ What cost amount of direct materials was issued to production during June?

b$.$ How much manufacturing overhead was applied to products during June?

c$.$ What was the cost of products completed during June?

d$.$ What was the balance of the Work$-$in$-$Process Inventory account at the end of June?

e$.$ What was the over$-$ or underapplied manufacturing overhead for June?

f$.$ What was the operating profit $($loss$)$ for June? Any over$-$ or underapplied overhead is written off to Cost of Goods Sold.