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 38,100 June 30 Requisitions June 30 Purchases 153,100 (A) Work in Process June 1 Balance (B) June 30 Completed jobs (F) June 30 Materials (C) June 30 Direct labor (D) June 30 Factory overhead applied Finished Goods June 1 Balance 0June 30 Cost of goods sold (G) June 30 Completed jobs (F) Wages Payable Ilune 30 Wanos incurred. 121 300