Chapter 2 Homework eBook Calculator 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 Requisitions (A) Balance Purchases 30,200 June 30 121,200 June 30 June 1 Completed jobs (F) Balance Materials Work in Process (B) June 30 (c) (D) June 30 June 30 Direct labor Factory overhead applied June 30 (EX Finished Goods June 1 Balance Cost of goods sold G) OlJune 30 (F) June 30 Completed jobs Wages Payable June 30 Wages incurred 122,500 Factory Overhead 21,800June 30 Balance Factory overhead applied (E) June 1 June 30 Indirect labor 16,100 June 30 June 30 Indirect materials Other overhead 98,200 In addition, the following information is available: a. Materials and direct labor were applied to six jobs in June: Job No. Style Quantity Direct Materials Direct Labor 201 T100 210 $22,240 $16,000 202 T200 400 33,500 25,000 203 T400 200 13,600 8,000 204 S200 290 34,800 29,000 205 T300 180 19,700 17,000 206 S100 100 5,100 3,000 205 T300 180 19,700 17,000