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 105,600 May 31 Requisitions (A) May 31 Purchases 500,000 Work in Process May 1 Balance May 31 Materials (B) May 31 Completed jobs (F) (C) May 31 Direct labor (D) May 31 Factory overhead applied (E) May 1 Balance Finished Goods 0 May 31 Cost of goods sold May 31 Completed jobs (F) Wages Payable May 31 Wages incurred 396,000 Factory Overhead 26,400 May 31 Factory overhead applied (E) May 1 Balance May 31 Indirect labor May 31 Indirect materials May 31 Other overhead (H) 15,400 122,500 In addition, the following information is available: a. Materials and direct labor were applied to six jobs in May: Job No. Style AF1 Quantity Direct Materials Direct Labor 330 $82,500 $59,400 102 AF3 380 105,400 72,600 103 AF2 500 132,000 110,000 104 VY1 400 66,000 39,600 VY2 118,800 66,000 106 AF4 330 66,000 30,800 Total 2,600 $570,700 $378,400 b. Factory overhead is applied to each job at a rate of 50% of direct labor cost. c. The May 1 Work in Process balance consisted of two jobs, as follows: Work In Process, Job No. Style May 1 101 AFL $26,400 102 AF3 Total 46,000 $72,400 d. Customer jobs completed and units sold in May were as follows: Completed Units Sold Job No. Style In May In May x 102 360 103 AF2 104 VY1 X 384 530 106 AF4 Required: 1. Determine the missing amounts associated with each letter by completing the table below. If required, round your answer to two decimal places. If an answer is zero, enter in "0". Enter amounts as positive numbers. May 1 Work In Job No. Style Quantity Process Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold Cost of Goods Sold No. 101 AFI 330 $82,500 No. 102 AF3 380 105,400 $59,400 72,600 No. 103 AF2 500 132,000 110,000 No. 104 VYL 400 66,000 39,600 No. 105 VY2 660 118,800 66,000 No. 106 AF4 330 66,000 30,800 Total 2,600 $570,700 $378,400 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. Enter all amounts as positive numbers. Materials Work in Process Finished Goods Factory Overhead