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: Materials une 1 Balance 36,100Dune 30 Requisitions June 30 Purchases 144,900 Work in Process une 1 une 30 une 30 June 30 Balance Materials Direct labor Factory overhead applied (B) June 30 Completed jobs Finished Goods oJune 30 F) une 1 Balance Cost of goods sold June 30 Completed jobs