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: June 1 June 30 Balance Purchases Materials 37,400 June 30 150,200 Requisitions 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 June 1 June 30 Balance 0June 30 Cost of goods sold Completed jobs (F) Wages Payable (A)