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 37,400June 30 150,200 Requisitions Work in Process June 1 June 30 Balance (B)June 30 Completed jobs Materials (c) June 30 Direct labor (0) June 30 Factory overhead applied (E) Finished Goods June 1 Balance opune 30 Cost of goods sold (G) June 30 Completed jobs (F) Wages Payable June 30 1 Wages incurred 127,500 Factory Overhead June 1 June 30 Balance Indirect labor 22,000June 30 (H) Factory overhead applied (E) June 30 Indirect materials 20,000 June 30 Other overhead 78,300