Long Board 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 May:

Determine the missing amounts associated with each letter by completing the table below. If an amount is zero, enter in "0". If required, round your answer to two decimal places. Enter all amounts as positive numbers.

Job No.	Quan- tity	May 1 Work in Process	Direct Materials	Direct Labor	Factory Overhead	Total Cost	Unit Cost	Units Sold	Cost of Goods Sold
No. 15	250	$	$25,000	$18,750	$	$	$		$
No. 16	500		42,500	32,500
No. 17	250		17,500	10,000
No. 18	300		37,500	31,500
No. 19	220		27,500	22,000
No. 20	175		10,000	5,620
Total	1,695	$	$160,000	$120,370	$	$			$

Determine the May 31 balances for each of the inventory accounts and factory overhead.

May 1 Balance 31 Purchases May 1 Balance 31 Materials 31 Direct labor 31 Factory overhead applied May 1 Balance 31 Completed jobs May 1 31 31 Indirect materials 31 Other overhead Balance Indirect labor Materials 37,500 May 31 150,000 Work in Process May 31 (B) (C) (D) (E) Finished Goods May 31 (F) Wages Payable May 31 Factory Overhead 15,000 May 31 (H) 20,000 120,000 Requisitions Completed jobs Cost of goods sold Wages incurred Factory overhead applied (A) (F) (G) 150,000 (E) Job No. 15 16 17 18 19 20 Style A-100 A-200 A-500 X-2 A-400 X-1 Completed in May X X X X Units Sold in May 200 400 0 260 190 0