Analyzing Manufacturing Cost Accounts 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: b. Factory overhead is applied to each job at a rate of 130% of direct labor cost. c. The June 1 Work in Process balance consisted of two iobs, as followis: b. Factory overhead is applied to each job at a rate of 130% of direct labor cost. c. The June 1 Work in Process balance consisted of two jobs, as follows: d. Customer jobs completed and units sold in June were as follows