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 Requisitions (A) Balance Purchases 30 82,500 June 30 330,000 Work in Process June June 30 Completed jobs (F) 30 30 30 Balance Materials Direct labor Factory overhead applied (B) (C) (D) (E) Finished Goods June 1 June 30 Cost of goods sold Balance Completed jobs 0 (F) 30 Wages Payable June 30 Wages incurred 330,000 Factory Overhead June 30 1 Factory overhead applied June 30 30 30 Balance Indirect labor Indirect materials Other overhead 33,000 (H) 44,000 237,500 In addition, the following information is available: A. Materials and direct labor were applied to six jobs in June: ULUI UVOgdu 257,500 In addition, the following information is available: A. Materials and direct labor were applied to six jobs in June: Job No. 201 202 203 204 205 206 Total Style T100 T200 T400 S200 T300 S100 Quantity 550 1,100 550 660 480 380 3,720 Direct Materials $ 55,000 93,500 38,500 82,500 60,000 22,000 $351,500 Direct Labor $ 41,250 71,500 22,000 69,300 48,000 12,400 $264,450 B. Factory overhead is applied to each job at a rate of 140% of direct labor cost. C. The June 1 Work in Process balance consisted of two jobs, as follows: Job No. 201 202 Total Style T100 T200 Work in Process, June 1 $ 16,500 44,000 $60,500 D. Customer jobs completed and units sold in June were as follows: Completed in June Units Sold in June Style T200 202 Total 44,000 $60,500 D. Customer jobs completed and units sold in June were as follows: Job No. 201 202 203 Style T100 T200 T400 Completed in June X Units Sold in June 440 880 0 204 205 206 S200 T300 $100 570 420 0 I ning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02- Chapter 16 Job Order Costing Instructions 1. Determine the missing amounts associated with each letter. Provide supporting calculations by completing a table with the following headings: June 1 Work in Process Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold Cost of Goods Sold Job No. Quantity 2. Determine the June 30 balances for each of the inventory accounts and factory overhead. June Requisitions (A) Balance Purchases 30 82,500 June 30 330,000 Work in Process June June 30 Completed jobs (F) 30 30 30 Balance Materials Direct labor Factory overhead applied (B) (C) (D) (E) Finished Goods June 1 June 30 Cost of goods sold Balance Completed jobs 0 (F) 30 Wages Payable June 30 Wages incurred 330,000 Factory Overhead June 30 1 Factory overhead applied June 30 30 30 Balance Indirect labor Indirect materials Other overhead 33,000 (H) 44,000 237,500 In addition, the following information is available: A. Materials and direct labor were applied to six jobs in June: ULUI UVOgdu 257,500 In addition, the following information is available: A. Materials and direct labor were applied to six jobs in June: Job No. 201 202 203 204 205 206 Total Style T100 T200 T400 S200 T300 S100 Quantity 550 1,100 550 660 480 380 3,720 Direct Materials $ 55,000 93,500 38,500 82,500 60,000 22,000 $351,500 Direct Labor $ 41,250 71,500 22,000 69,300 48,000 12,400 $264,450 B. Factory overhead is applied to each job at a rate of 140% of direct labor cost. C. The June 1 Work in Process balance consisted of two jobs, as follows: Job No. 201 202 Total Style T100 T200 Work in Process, June 1 $ 16,500 44,000 $60,500 D. Customer jobs completed and units sold in June were as follows: Completed in June Units Sold in June Style T200 202 Total 44,000 $60,500 D. Customer jobs completed and units sold in June were as follows: Job No. 201 202 203 Style T100 T200 T400 Completed in June X Units Sold in June 440 880 0 204 205 206 S200 T300 $100 570 420 0 I ning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02- Chapter 16 Job Order Costing Instructions 1. Determine the missing amounts associated with each letter. Provide supporting calculations by completing a table with the following headings: June 1 Work in Process Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold Cost of Goods Sold Job No. Quantity 2. Determine the June 30 balances for each of the inventory accounts and factory overhead