Analyzing Manufacturing Cost Accounts

Fire Rock Company manufactures designer paddle boards in a wide variety of sizes and transactions that are summarized for June:

Materials

$\backslash$table$[[$June $1$ Balance,$34,900,$June $30$ Requisitions$],[$June $30$ Purchases,$140,300,]]$

Work in Process

June $1$ Balance

$($B$)$ June $30$ Completed jobs

June $30$ Materials

$($C$)$

June $30$ Direct labor

$($D$)$

June $30$ Factory overhead applied

$($E$)$

Finished Goods

Jure i Balance

Jure $30$ Completed Jobs

$($F$)$ June $30$ Cost of goods sold

Finished Goods

$\backslash$table$[[$June $1$ Balance,$($F$),],[$June $30$ completed jobs $30$ Cost of goods sold,,$]]$

$\backslash$table$[[$Wages Payable$],[,,$June $30$ Wages incurred,$130,000],[$Factory Overhead$],[$June $1$ Ealance,$22,800,$June $30$ Factory overhead applled,$(E)$

Determine the Jure $30$ balanoes for each of the imentory accounts and factory overhesd. Use the minus sign to indicate any

$\backslash$table$[[$mes an$.,$Quantity,$\backslash$table$[[$Jene $1],[$work in$],[$Nrocess$]],$Dirnct Haterials,orrect taber,Pactury Oaeshead,rotal cost$],[3.24,,$$$5,090,572,100,314\mathrm{.}090,,],[Na\mathrm{.}2002,,17,260,30230,28,950,,],[$an $25,,,15,000,9,040,,],[Na,204,,,42,240,32,060,,],[$No$.205,180,,21,400,17,800,,],[sec\mathrm{.}206,,,9200,5,500,,],[$sural$,,$$$22,800,5142210,$$$5194,500,1,$A$]]$

Wokk in Prwoms,

$\backslash$table$[[kebKa,$style,$\backslash$table$[[$Completed$],[$in $3$ene$]],\backslash$table$[[$Units Snkd$],[$In Jure$]]],[201,Tn00,x,152],[act,$Ta$00,x,344],[$ans$,$T$400,,$a$],[2$:$4,5000,$x$,269],[203,$Taso,$x,10],[206,$syad,,o$]]$

Nene $35$ indirect labor

$2.$ Materixs and drest lubor were arrled to six labs in yyer

$\backslash$table$[[$geb nak.,Style,Quamtity,Direct Matrials,birect Labser$],[2$n$1,$nos,$190,$$$22,100,$$$14,a00$