Clapton Company manufactures custom guitars in a wide variety of styles. The following incomplete ledger accounts refer to transactions that are summarized for May:

Analyzing Manufacturing Cost Accounts Clapton Company manufactures custom guitars in a wide variety of styles. The following incomplete ledger accounts refer to transactions that are summarized for May May 1 Materials 27.900 May 31 111,900 Balance Purchases Requisitions Work in Process May 1 (6) 31 Completed jobs Balance Materials Direct labor Factory overhead applied 31 Finished Goods O May 31 May 1 Cost of goods sold Balance Completed jobs Wages Payable Factory Overhead Check My Work 3 more Check My Work uses remaining Wages Payable May 31 Wages incurred 117,500 Factory Overhead May 1 Factory overhead applied (e) 31 Balance Indirect labor Indirect materials Other overhead (h) 14,900 104,200 31 In addition, the following information is available: a. Materials and direct labor were applied to the following jobs in May: Direct Materials Job No. 101 Style AF1 Quantity 170 Direct Labor $12,000 102 AF3 400 $16,590 33,100 13,080 26,000 9,000 103 104 33,040 28,000 105 VY2 16,050 14,000 5,000 106 AF4 140 7.220 Total 1,350 $119,080 $94,000 b. Factory overhead is applied to each job at a rate of 170% of direct labor cost. c. The May 1 Work in Process balance consisted of two jobs, as follows: Check My Work 3 more Check My Work uses remaining The May 1 Work in Process balance consisted of two jobs, as follows: Style Job No. 101 Work in Process, May 1 $4,900 AFL 102 AF3 16.300 Total $21,200 d. Customer jobs completed and units sold in May were as follows: Completed in May Units Sold in Hay Job No. Style 101 AF1 102 AF 320 103 104 235 125 105 WY2 106 Required: amounts to the nearest dollar. If an answer is zero, enter in "0", 1. Determine the missing amounts associated with each letter and complete Enter all amounts as positive numbers Hay 1 Work in Direct Direct Factory Cost of Goods Sold Check My Work 3 more Check My Work uses remaining 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 "o". Enter all amounts as positive numbers. May 1 Work in Process Cost of Goods Sold Direct Materials Direct Labor Jab No. Quantity Overhead No. 101 170 $ 4.900 $16.590 $ 12.000 16,300 33,100 No. 103 13.000 26.000 9.000 28,000 33.040 16.050 14,000 140 7.220 5.000 No. 106 Total 1,350 $21,200 $119,080 $94.000 a. Materials Requisitions b. Work in Process Beginning Balance c. Direct Materials d. Direct Labor e. Factory overhead applieds f. Completed jobs a. Cost of goods solds Check My Work more Check My Work uses remaining No. 105 16,050 7.220 14,000 5,000 No. 106 140 Total 1,350 $21,200 $119,080 $94,000 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 2. Determine the May 31 balances for each of the inventory accounts and factory overhead. Use the minus sign to indicate any credit balances. Materials Work in Process Finished Goods Factory Overhead Check My Work 3 more Che My Works remaining