Wendy Incorporated incurred the following costs for April $2024$:

Depreciation on factory building $$59,000$

Direct labor $205,000$

Direct materials inventory, beginning $25,000$

Direct materials inventory, ending $22,000$

Direct material purchases $180,000$

Factory supervisor's salary $42,000$

Finished goods inventory, beginning $35,000$

Finished goods inventory, ending $28,000$

Repairs of factory building $15,000$

Sales $800,000$

Selling and administrative expenses $125,000$

Utilities in factory $28,000$

Work in process inventory, beginning $18,000$

Work in process inventory, ending $15,000$

Assume an income tax rate of $30$ percent.

 

 

Required:

Calculate the following values:

a$.$ Direct materials used

b$.$ Cost of goods manufactured

c$.$ Cost of goods sold

d$.$ After$-$tax net income

e$.$ Prime costs

f$.$ Conversion costs