Analyzing Manufacturing Cost Accounts Fire Rock Company manufactures designer paddle boards in a wide variety of sizes and styles. The following incompiete 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 July: 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 July were as follows: 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. a. Materials Requisitions $ b. Work in Process Beginning Balance $ c. Direct Materials $ d. Direct Labor $ e. Factory overhead applied 5 f. Completed jobs 4 9. Cost of goods sold 5 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