Fire Rock Company manufactures designer paddle boards in a wide variety of sizes and styles. The following incomplete ledger accounts refer to transactions that are summarized for June:

Materials

Transaction Debit amount Transaction Credit amount

June $1$ Balance $32,200$ June $30$ Requisitions $($A$)$

June $30$ Purchases $129,400$

Work in Process

Transaction Debit amount Transaction Credit amount

June $1$ Balance $($B$)$ June $30$ Completed jobs $($F$)$

June $30$ Materials $($C$)$

June $30$ Direct labor $($D$)$

June $30$ Factory overhead applied $($E$)$

Finished Goods

Transaction Debit amount Transaction Credit amount

June $1$ Balance $0$ June $30$ Cost of goods sold $($G$)$

June $30$ Completed jobs $($F$)$

Wages Payable

Transaction Debit amount Transaction Credit amount

June $30$ Wages incurred $118,800$

Factory Overhead

Transaction Debit amount Transaction Credit amount

June $1$ Balance $21,900$ June $30$ Factory overhead applied $($E$)$

June $30$ Indirect labor $($H$)$

June $30$ Indirect materials $17,200$

June $30$ Other overhead $82,800$

In addition, the following information is available:

a$.$ Materials and direct labor were applied to six jobs in June:

Job No$.$ Style Quantity Direct Materials Direct Labor

$201$ T$100210$ $$22,650$ $$15,000$

$202$ T$20039035,71026,000$

$203$ T$40018014,9007,000$

$204$ S$20027037,46028,000$

$205$ T$30015018,55014,000$

$206$ S$1001408,3605,000$

Total $1,340$ $$137,630$ $$95,000$

b$.$ Factory overhead is applied to each job at a rate of $150\%$ of direct labor cost.

c$.$ The June $1$ Work in Process balance consisted of two jobs, as follows:

Job No$.$ Style Work in Process,

June $1$

$201$ T$100$ $$6,000$

$202$ T$20015,900$

Total $$21,900$

d$.$ Customer jobs completed and units sold in June were as follows:

Job No$.$ Style Completed

in June Units Sold

in June

$201$ T$100$ X $168$

$202$ T$200$ X $312$

$203$ T$4000$

$204$ S$200$ X $227$

$205$ T$300$ X $125$

$206$ S$1000$

$1.$ 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. Determine the June $30$ balances for each of the inventory accounts and factory overhead. Use the minus sign to indicate any credit balances. Determine the June $30$ balances for each of the inventory accounts and factory overhead. Use the minus sign to indicate any credit balances.