Analyzing Manufacturing Cost Accounts Fire Rock Company manufactures designer paddle boards in a wide variety of sites and styles. The following incomplete ledger accounts refer to transactions that are summarized for June Requisitions Materials 33,100 pune 30 132,900 June 1 June 30 (A) Balance Purchases Completed jobs (F) June 1 June 30 June 30 June 30 Balance Materials Direct labor Work in Process (B)pune 30 (C) (D) (E) Factory overhead applied Finished Goods opune 30 Cost of goods sold (G) June 1 June 30 Balance Completed jobs Wages Payable 120,000 June 30 Wages incurred Factory overhead applied (E) June 1 June 30 June 30 June 30 Balance Indirect labor Indirect materials Other overhead Factory Overhead 21,600une 30 (H) 17,700 83,900 In addition, the following information is available: a. Materials and direct labor were applied to se jobs in June Job No. Style Quantity Direct Materials 201 TIDO 200 $23.100 202 T200 390 36,560 203 T400 190 14,610 204 5200 270 37,460 205 T300 180 22,120 206 S100 130 7.550 Total 1.360 $141.400 Direct Labor $15,000 25,000 7.000 28.000 17,000 4,000 $96.000 b. Factory overhead is applied to each job at a rate of 150% of direct labor cont. The June 1 Work in Process balance consisted of two jobs, as follows: Job No. Style Work in Process, June 1 T100 56,000 15,600 Total $21,600 201 202 T200 d. Customer Jobs completed and units sold in June wore as follows: Job Completed in Units Sold in No. Style June June 201 T100 160 202 T200 X 312 203 T400 0 204 S200 X 227 205 T300 149 206 $100 0 1. Determine the missing amounts associated with each better and complete the following table. It required, round amounts to the nearest dollar. If an answer is | zero, enter in "O". Enter all amounts as positive numbers. Job No. Quantity June 1 Work in Process Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold No. 201 200 $ 6,000 $ 15,000 $ 23,100 36,560 No. 202 390 15,600 25,000 No. 203 190 14,610 7,000 No. 204 270 37,460 28,000 No. 205 180 22,120 17,000 No. 206 130 7,550 4,000 Total 1,360 $21,600 $141,400 $96,000 a. Materials requisitions b. Work in process beginning balance c. Direct materials s d. Direct labor e. Factory overhead applied f. Completed jobs 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 IIII Finished goods Factory overhead