alyze manifacturing P3.46B (LO2, 3,4. 5, 6) Spivey Company's fiscal year ends on June 30. The following accounts are found in its job- counts and order cost accounting system for the first month of the new fiscal year: termine missing nounts Raw Materials Inventory July 1 Beginning balance 19,000 July 31 Requisitions July 31 Ending balance (b) July 1 Begiming balamceJuly 31 Jobs completed 31 Purchases 90,400 Work in Process Inventory 31 Direct materials 70,000 31 Direct labour 31 Overhead July 31 Ending balance()