Analyzing manufacturing cost accounts OBJ. 2 Fire Rock Company manufactures designer paddle boards in a wide variety of sizes and styles. The following incomplete ledger accounts refer to transactions that are summarized for June:

In addition, the following information is available:

a. Materials and direct labor were applied to six jobs in June:
Job No. Style Quantity Direct Materials Direct Labor 201 T100 550 $ 55,000 $ 41,250 202 T200 1,100 93,500 71,500 203 T400 550 38,500 22,000 204 S200 660 82,500 69,300 205 T300 480 60,000 48,000 206 S100 380 22,000 12,400 Total 3,720 $351,500 $264,450

b. Factory overhead is applied to each job at a rate of 140% of direct labor cost.

c. The June 1 Work in Process balance consisted of two jobs, as follows:
Job No. Style Work in Process, June 1 Job 201 T100 $16,500 Job 202 T200 44,000 Total $60,500

d. Customer jobs completed and units sold in June were as follows:
Job No. Style Completed in June Units Sold in June 201 T100 X 440 202 T200 X 880 203 T400 0 204 S200 X 570 205 T300 X 420 206 S100 0 Instructions 1. Determine the missing amounts associated with each letter. Provide supporting calculations by completing a table with the following headings:
Job No. Quantity June 1 Work in Process Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold Cost of Goods Sold 2. Determine the June 30 balances for each of the inventory accounts and factory overhead.