Analyzing Manufacturing Cost Accounts \&r accounts refer to transactions that are summarized for June: In addition, the following information is available: a. Materials and direct labor were applied to six jobs in July: b. Factory overhead is applied to each job at a rate of 170% of direct labor cost. c. The June 1 Work in Process balance consisted of two jobs, as follows: 1 d. Customer jobs completed and units sold in July were as follows: a. Materials Requisitions b. Work in Process Beginning Balance ! c. Direct Materials : d. Direct Labor $ e. Factory overhead applied ! f. Completed jobs g. Cost of goods sold $ h. Indirect labor