Clapton Company manufactures custom guitars in a wide variety of styles. The following incomplete ledger accounts refer t May 1 31 Balance Purchases Materials 31,100 May 31 Requisitions 124,800 (a) Work in Process May 1 Balance (b) 31 Completed jobs (f) 31 Materials (c) 31 Direct labor (d) 31 Factory overhead applied (e) Finished Goods May 1 Balance O May 31 Cost of goods sold (g) 31 Completed jobs. (f) May 1 31 Balance Indirect labor 31 31 Indirect materials Other overhead In addition, the following information is available Wages Payable May 31 Factory Overhead Wages incurred 117,500 21,700 May 31 (h) 16.600 Factory overhead applied 92,100