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

$\backslash$table$[[$June $1$ Balance,$32,300,$June $30$ Requisitions$],[$June $30$ Purchases,$129,600,]]$

$($A$)$

Work in Process $,$

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

$\backslash$table$[[$June $1$ Balance,$0,$June $30$ Cost of goods sold$],[$June $30$ Completed jobs,$($F$),]]$

$($G$)$

Wages Payable

June $30$ Wages incurred

$125,000$