d. Customer jobs completed and units sold in May were as follows: 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. 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. 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: In addition, the following information is available: a. Materiais and direct labor were applied to the following jobs in May: b. Factory overhead is applied to each job at a rate of 140% of direct labor cost. c. The May 1 Work in Process balance consisted of two jobs, as follows