Analyzing Manufacturing Cost AccountsClapton Company manufactures custom guitars in a wide variety of styles. The following incomplete ledger accounts refer to transactions that are summarized for May:MaterialsMay $1$Balance$37,500$May $31$Requisitions$($a$)31$Purchases$150,800$ Work in ProcessMay $1$Balance$($b$)31$Completed jobs$($f$)31$Materials$($c$)31$Direct labor$($d$)31$Factory overhead applied$($e$)$ Finished GoodsMay $1$Balance$0$May $31$Cost of goods sold$($g$)31$Completed jobs$($f$)$ Wages Payable May $31$Wages incurred$122,500$ Factory OverheadMay $1$Balance$20,700$May $31$Factory overhead applied$($e$)31$Indirect labor$($h$)31$Indirect materials$20,10031$Other overhead$64,600$ In addition, the following information is available:Materials and direct labor were applied to the following jobs in May:Job No$.$ StyleQuantityDirect MaterialsDirect Labor$101$ AF$1200$ $$25,700$ $$15,000102$ AF$337038,14024,000103$ AF$220015,0008,000104$ VY$128043,34029,000105$ VY$219027,97017,000106$ AF$415010,2505,000$ Total$1,390$ $$160,400$ $$98,000$ Factory overhead is applied to each job at a rate of $130\%$ of direct labor cost.The May $1$ Work in Process balance consisted of two jobs, as follows:Job No$.$StyleWork in Process,May $1101$AF$1$$$6,000102$AF$314,700$ Total $$20,700$ Customer jobs completed and units sold in May were as follows:Job No$.$StyleCompleted inMayUnits Soldin May$101$AF$1$X$160102$AF$3$X$296103$AF$20104$VY$1$X$235105$VY$2$X$158106$AF$40$ Required:$1.$ 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.$\backslash$table$[[$Job No$.,$Quantity,$\backslash$table$[[$May $1],[$Work in$],[$Process$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Factory$],[$Overhead$]],$Total Cost,Unit Cost,Units Sold,Cost of Goods Sold$],[$No$.101,,$$$6,000,$$$25,700,$$$15,000,$$$,$$$,$$$,,$$