Analyzing Manufacturing Cost Accounts In addition, the following information is available: a. Materials and direct labor were applied to the following jobs in May: b. Factory overhead is applied to each job at a rate of 130% of c. The May 1 Work in Process balance consisted of two jobs, as followat d. Customer jobs completed and units sold in May were as follows: 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: Cost of Goods Sold Factory Units Sold Overhead Total Cost Unit Cost a. Materials Requisitions $ b. Work in Process Beginning Balance $ c. Direct Materials $ d. Direct Labor e. Factory overhead applied $ f. Completed jobs \$ 9. Cost of goods sold $ h. Indirect labor 5 2. Determine the May 31 balances for each of the inventory accounts and factory averhead, use the minus sign to indicate any credit balances