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 June 1 Balance 35,500 June 30 Requisitions June 30 Purchases 142,800 June 1 Balance June 30 Materials June 30 Direct labor June 30 Factory overhead applied Work in Process (B) June 30 (C) Completed jobs Finished Goods June 1 Balance 0June 30 Cost of goods sold June 30 Completed jobs (F) Wages Payable June 30 Wages incurred 122,50 Factory Overhead June 1 June 30 Balance 22,900 June 30 Factory overhead applied Indirect labor June 30 Indirect materials (H) 19,000