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 Balance June 30 Purchases Materials 33,500 June 30 134,600 Requisitions (A) Work in Process (B) June 30 Completed jobs (F) June 1 Balance June 30 Materials |(5) June 30 Direct labor (D) June 30 Factory overhead applied (E) June 1 June 30 Balance Completed jobs Finished Goods (G) 0June 30 Cost of goods sold (F) Wages Payable June 30 Wages incurred 113,800