Big Wave Company manufactures surf boards in a wide variety of sizes and styles. The following incomplete ledger accounts refer to transactions that are summarized for July: In addition, the following information is available: Materials and direct labor were applied to six jobs in July: Factory overhead is applied to each job at a rate of 140% of direct labor cost. The July 1 Work in Process balance consisted of two jobs, as follows: Customer jobs completed and units sold in July were as follows: 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 amounts as positive numbers. Determine the July 31 balances for each of the inventory accounts and factory overhead. Use the minus sign to indicate any credit balances