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 35,600 May 31 Requisitions (a) 31 Purchases 142,800 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 123,800 Factory Overhead May 1 Balance 22,900 May 31 Factory overhead applied (e) 31 Indirect labor (h) 31 Indirect materials 19,000 31 Other overhead 74,800 In addition, the following information is available: Materials and direct labor were applied to the following jobs in May: Job No. Style Quantity Direct Materials Direct Labor 101 AF1 190 $23,590 $14,000 102 AF3 430 42,020 28,000 103 AF2 210 15,570 9,000 104 VY1 280 39,760 28,000 105 VY2 180 24,000 17,000 106 AF4 110 6,990 3,000 Total 1,400 $151,930 $99,000 Factory overhead is applied to each job at a rate of 140% of direct labor cost. The May 1 Work in Process balance consisted of two jobs, as follows: Job No. Style Work in Process, May 1 101 AF1 $5,700 102 AF3 17,200 Total $22,900 Customer jobs completed and units sold in May were as follows: Job No. Style Completed in May Units Sold in May 101 AF1 X 152 102 AF3 X 344 103 AF2 0 104 VY1 X 235 105 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. Job No. Quantity May 1 Work in Process Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold Cost of Goods Sold No. 101 fill in the blank 1 $ 5,700 $ 23,590 $ 14,000 $fill in the blank 2 $fill in the blank 3 $fill in the blank 4 fill in the blank 5 $fill in the blank 6 No. 102 fill in the blank 7 17,200 42,020 28,000 fill in the blank 8 fill in the blank 9 fill in the blank 10 fill in the blank 11 fill in the blank 12 No. 103 fill in the blank 13 15,570 9,000 fill in the blank 14 fill in the blank 15 fill in the blank 16 fill in the blank 17 No. 104 fill in the blank 18 39,760 28,000 fill in the blank 19 fill in the blank 20 fill in the blank 21 fill in the blank 22 fill in the blank 23 No. 105 fill in the blank 24 24,000 17,000 fill in the blank 25 fill in the blank 26 fill in the blank 27 fill in the blank 28 fill in the blank 29 No. 106 fill in the blank 30 6,990 3,000 fill in the blank 31 fill in the blank 32 fill in the blank 33 fill in the blank 34 Total fill in the blank 35 $22,900 $151,930 $99,000 $fill in the blank 36 $fill in the blank 37 $fill in the blank 38 a. Materials Requisitions $fill in the blank 39 b. Work in Process Beginning Balance $fill in the blank 40 c. Direct Materials $fill in the blank 41 d. Direct Labor $fill in the blank 42 e. Factory overhead applied $fill in the blank 43 f. Completed jobs $fill in the blank 44 g. Cost of goods sold $fill in the blank 45 h. Indirect labor $fill in the blank 46 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 $fill in the blank 47 Work in Process $fill in the blank 48 Finished Goods $fill in the blank 49 Factory Overhead $fill in the blank 50