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 Requisitions June 1 June 30 Balance Purchases 32,000 June 30 128,700 Work in Process (B)June 30 Completed jobs (C) June 1 June 30 pune 30 June 30 Balance Materials Direct labor Factory overhead applied Finished Goods olJune 30 Cost of goods sold June 1 June 30 Balance Completed jobs Wages Payable no 25 Wanac incurred 121 2nn Wages Payable June 30 Wages incurred 121,300 Factory Overhead Factory overhead applied June 1 June 30 June 30 June 30 Balance Indirect labor Indirect materials Other overhead 22,500 June 30 (H) 17,100 84,900 In addition, the following information is available: Direct Labor . Materials and direct labor were applied to six jobs in June: Job No. Style Quantity Direct Materials 201 T100 170 $17,920 202 T200 41,070 T400 170 11,230 204 S200 41,100 T300 160 18,660 206 S100 $13,000 28,000 7,000 203 30,000 205 15,000 4,000 130 6,900 Total 1,360 $136,880 $97,000 b. Factory overhead is applied to each job at a rate of 150% of direct labor cost. C. The June 1 Work in Process balance consisted of two jobs, as follows: Job No. Style Work in Process, June 1 201 T100 $5,000 202 T200 17,500 Total $22,500 d. Customer jobs completed and units sold in June were as follows: Job Completed in June Style Units Sold in June No. 136 344 201 202 203 204 205 206 T100 7200 T400 $200 T300 S100 1. Determine the missing amounts associated with each letter and complete the following table. If required, round amounts to the nearest dollar. If an answer is zero, enter in "0". Enter all amounts as positive numbers. Job No. Quantity June 1 Work in Process Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold Cost of Goods Sold $5,000 $ 17,920 41,070 $13,000 28,000 17,500 11,230 7,000 41,100 30,000 No. 205 18,660 15,000 No. 206 6,900 4,000 Total $22,500 $136,880 $97,000 $ a. Materials requisitions $ b. Work in process beginning balance $ c. Direct materials $ d. Direct labor $ e. Factory overhead applied $ f. Completed jobs $U Caldas a. Materials requisitions $ b. Work in process beginning balance $ c. Direct materials $ d. Direct labor $ e. Factory overhead applied $ f. Completed jobs $