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 Balance 26,100June 30 Requisitions June 30 Purchases 104,800 Work in Process (B)June 30 Completed jobs Balance Materials Direct labor Factory overhead applied June 1 June 30 June 30 June 30 Finished Goods June 1 Balance oJune 30 Cost of goods sold June 30 Completed jobs