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 June 30 Balance Purchases 30,300June 30 121,700 Requisitions Work in Process June 1 Balance (8) June 30 Completed jobs June 30 Materials (C) June 30 Direct labor (D) June 30 Fectory overhead applied (e) (A) Finished Goods hine 1 Balance une 30 Cost of goods sold (G) June 30 Completed jobs () June1 June 30 Balance Indirect labor June 30 Indirect materiais June 30 Other overhead Wages Payable June 30 1 Wages incurred 123,800 Factory Overhead 21,600 30 Factory overhead apped (8) (H) 16,200 90,600 In addition, the following information is ava Materials and direct later were applied to six jobs in June Check My Work 3 more Check My Work uses ning