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: June 1 Balance June 30 Purchases Materials 30,500 June 30 Requisitions 122,600 Work in Process (B) June 30 Completed jobs June 1 Balance June 30 Materials (C) June 30 Direct labor (D) June 30 Factory overhead applied (E) > June 1 Balance Finished Goods 0 June 30 Cost of goods sold June 30 Completed jobs (F) Wages Payable June 30 Wages incurred BOO