Analyzing Manufacturing Cost Accounts Fire Rock Company manufactures designer paddle boards in a wide varlety of sizes and styles. The following incomplete ledger accounts refer to transactions that are summarized for June: Materials June 1 Balance 36,400 June 30 Requisitions June 30 Purchases 146,100 Work in Process June 1 June 30Materials June 30 Direct labor June 30 Factory overhead applied Balance (B) Dune 30 Completed jobs Finished Goods June 1 Balance e 30 Cost of goods sold June 30 Completed jobs Wages Payable une 30 Wages incurred 128,800 Factory Overhead Analyzing Manufacturing Cost Accounts Fire Rock Company manufactures designer paddle boards in a wide varlety of sizes and styles. The following incomplete ledger accounts refer to transactions that are summarized for June: Materials June 1 Balance 36,400 June 30 Requisitions June 30 Purchases 146,100 Work in Process June 1 June 30Materials June 30 Direct labor June 30 Factory overhead applied Balance (B) Dune 30 Completed jobs Finished Goods June 1 Balance e 30 Cost of goods sold June 30 Completed jobs Wages Payable une 30 Wages incurred 128,800 Factory Overhead