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 June 1 Balance Requisitions (A) 34,100 June 30 137,100 June 30 Purchases Work in Process June 1 Balance Completed jobs (F) June 30 Materials (B)June 30 (C) (D) (E) June 30 Direct labor June 30 Factory overhead applied Finished Goods June 1 Balance Cost of goods sold (G) June 30 (F) June 30 Completed jobs Wages Payable June 30 Wages incurred 116,300 Factory Overhead Balance Factory overhead applied (E) June 1 June 30 Indirect labor 21,500 June 30 (H) 18,200 69,900 June 30 Indirect materials Other overhead June 30 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 200 $15,000 $22,400 39,740 202 T200 390 203 T400 220 204 S200 270 17,340 38,850 20,960 25,000 9,000 26,000 15,000 3,000 205 T300 160 206 S100 100 6,600 Total 1,340 $145,890 $93,000 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 1 201 T100 $5,800 202 T200 15,700 Total $21,500 d. Customer jobs completed and units sold in June were as follows: Job No. Style Completed in June x x Units Sold in June 160 201 T100 202 T200 312 203 T400 0 204 X S200 227 205 T300 X 133 206 S100 0 1. Determine the missing amounts associated with each letter and complete the following table. If required, round amounts to the nearest dollar. If an answer is zero, enter in "0". Enter all amounts as positive numbers. June 1 Work in Factory Job No. Quantity Direct Materials Direct Labor Total Cost Unit Cost Units Sold Cost of Goods Sold Overhead Process No. 201 200 $ 5,800 $ 22,400 $ 15,000 $ $ $ No. 202 390 15,700 39,740 25,000 No. 203 220 17,340 9,000 No. 204 270 38,850 26,000 No. 205 160 20,960 15,000 No. 206 100 6,600 3,000 Total 1,340 $21,500 $145,890 $93,000 $ $ a. Materials requisitions b. Work in process beginning balance c. Direct materials $ d. Direct labor $ e. Factory overhead applied $ f. Completed jobs s g. Cost of goods sold $ h. Indirect labor $ 2. Determine the June 30 balances for each of the inventory accounts and factory overhead. Use the minus sign to indicate any credit balances. Materials Work in process $ Finished goods $ Factory overhead $