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 une 1 June 30 Balance 31,700une 127,400 30 Requisitions Purchases Work in Process June 1 June 30 Materials une 30 Direct labor une 30 Factory overhead applied Balance 30 Completed jobs CF) Finished Goods June 1 Balance Pune 30 Cost of goods sold June 30 Completed jobs Wages Payable une 30Wages incurred 116,300