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

Materials
May 1	Balance	30,400	May 31	Requisitions	(a)
31	Purchases	122,200

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	0	May 31	Cost of goods sold	(g)
31	Completed jobs	(f)

Wages Payable
			May 31	Wages incurred	120,000

Factory Overhead
May 1	Balance	23,600	May 31	Factory overhead applied	(e)
31	Indirect labor	(h)
31	Indirect materials	16,200
31	Other overhead	93,400

In addition, the following information is available:

1. Materials and direct labor were applied to the following jobs in May:

   Job No.		Style	Quantity		Direct Materials				Direct Labor
   101		AF1	210			$21,080				$16,000
   102		AF3	430			37,510				28,000
   103		AF2	180			12,040				7,000
   104		VY1	240			30,720				24,000
   105		VY2	180			19,700				17,000
   106		AF4	140			8,920				4,000
   		Total	1,380			$129,970				$96,000

2. Factory overhead is applied to each job at a rate of 160% of direct labor cost.
3. The May 1 Work in Process balance consisted of two jobs, as follows:

   Job No.	Style	Work in Process, May 1
   101	AF1	$6,200
   102	AF3	17,400
   Total		$23,600

4. Customer jobs completed and units sold in May were as follows:

   Job No.	Style	Completed in May	Units Sold in May
   101	AF1	X	168
   102	AF3	X	344
   103	AF2		0
   104	VY1	X	202
   105	VY2	X	149
   106	AF4		0

Required: 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 "0". Enter all amounts as positive numbers. May 1 Work in Direct Direct Factory Overhead Job No. Quantity Process Materials Labor Total Cost No. 101 $ 6,200 $ 21,080 $ 16,000 No. 102 17,400 37,510 28,000 No. 103 12,040 7,000 No. 104 30,720 24,000 No. 105 19,700 17,000 No. 106 8,920 4,000 Total $23,600 $129,970 $96,000 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 $ III Finished Goods $ Factory Overhead $