Tidy Furniture Company uses a job costing system. The following debits (credits) appeared in the Work-in-Process Inventory account for June 2020:

	Description	Debits			Credits
1-Jun	Balance	$	20,000
Entire month	Direct Materials		80,000
Entire month	Direct Labor		60,000
Entire month	Manufacturing overhead		45,000
Entire month	Transferred out				$	120,000

Tidy allocates overhead to production based on direct labor cost at a predetermined rate of 75%. Job 1000, the only job still in process at the end of June, has been charged with direct labor of $30,000. Tidy's Manufacturing Overhead account showed a credit balance of $10,000 at the end of June 2020.

(a) Calculate the amount of direct materials charged to Product 1000.

(b) Compute the actual overhead for June 2020.

Thank you!!