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

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 $4,180.$

During the month, sales revenue was $$421,000,$ and selling and administrative costs were $$81,000.$

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.