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 Materials 32,600June 30 Requisitions Purchases 130,900 Work in Process June 1 Balance (B)June 30 Completed jobs June 30 Materials (C) June 30 Direct labor (0) June 30 Factory overhead applied (e) June 1 June 30 Finished Goods Balance June 30 Cost of goods sold (G) Completed jobs (3) Wages Payable June 30 Wages incurred 125,000