Christer 1 Job Order Costing PR 16-4A Analyzing manufacturing cost accounts Fire Rock Company manufactures designer paddle boards in at wide variety of sizes and styles. The following incommplete ledger accounts refer to transactions that are summarized for june 1.870 Balance Purchases ENCE TEMPLATE 30 B2.500 330,000 ne 30 isitions Work in Process June1 Material:s (Bl Jure 30 Completed isbs 30 Direct labor 30 Factory overhead appied Finished Goods June Balarnon 30 Completed jobs June 30 Cost of goods sold Wages Payable ung 30 Wages incurred 330,000 Balance ndirect latbior Indirect materiais Other owerhead Factory Overhead 33,000 44000 Factory overhead apolied un e 30 30 237500 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 $ 55,000 93,500 203 205 Total 550 1,100 550 660 5 41,250 71,500 22,000 69,300 48,000 12,400 T400 5200 82,500 60,000 3,720 264,450 B. Factory overhead is applied to each job at a rate of 140% of direct labor cost. C. The June 1 Work in Process balance consisted of two jobs, as follows: Job No. 201 202 Total Work in Process, une 1 16,500 44,000 $60,500 T100 T200 D. Customer jobs completed and units sold in June were as follows: Units Sold in June Completed Job No. Style in June 201 T00X 202 203 204 205 206 T200 570 420 S200 T300 5100 Continued 822 Chapter 16 Job Order Costing Instructions 1. Determine the missing amounts associated with each letter. Provide supportin by completing a table with the following headings June 1 Work in Direct Direct Factory Total Unit Unitso Job No. Quantity Process Materials Labor Overhead Cost Cost Sold Determine the June 30 balances for each of the inventory accounts and factony ry overhead