Fire rock company manufactures designer paddle boards in a wide variety of sizes and styles. The following incomplete ledger accounts reference to transactions Sumerian death for June:

June1 balance 35,200 June30 requisition (a)

June 30 purchase 141,400

Work in process

June1 balance. (B) June 30 complete jobs

June 30 Material (C)

June 30 direct material (D)

June 30 Factory Overhead applied (E).

Finish Goods

June 1 Balance. (0) June 30 cost of goods sold

June (30) complete jobs. (F).

Wages payable

June 30. Wages incurred

Factory overhead

June 1 balance. 21,700 June 30 factory overhead applied

June 30. Indirect labor. (H)

June 30 Indirect material. 18,800

June 30 other overhead 72,700

In addition the following information is available:

A) Material and direct labor were applied to six jobs in July:

Job No. stlye Quantity Direct Material Direct Labor

201. T100. 230. $25,970. $17,000

202. T200. 390. 38,450. 24,000

203 T400 200 14,400. 8,000

204. S200. 260. 39,000. 26000

205. T300. 180. 24,000. 17,000

206. S100. 120. 8,640. 4,000

Total 1,380. 150,460. 96,000

b. Factory over head is applied to each job ay a rate of 140% of the direct labor cost

C. The June 1 work in process balance consisted of the following:

Job no. Style Work in process,June 1

201 T100 $6,600

201 T200 15,100

Total. $21,700

D. Customer jobs completed and units sold in July were as follows:

Job no. Style. Completed in July. Units sold in july

201. T100. X. 184

202. T 200. X. 312

203. T400. X. 0

204. S200. X. 218

205. T300. X. 149

206. S100. X 0

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. Jun.1 work in process. Direct material. Direct labor. Factory overhead. Total cost. Units sold. Cost of goods sold