Five T accounts are shown for a manufacturing company. The accounts are Materials, Work in Process, Finished Goods, Wages Payable, and Factory Overhead. The debit entries for the Materials account are June 1 Balance, 82,500 and June 30 Purchases, 330,000. The credit entry for the Materials account is June 30 Requisitions, (a). The debit entries for the Work in Process account are June 1 Balance, (b); June 30 Materials, (c); June 30 Direct labor, (d); and June 30 Factory overhead applied, (e). The credit entry for the Work in Process account is June 30 Completed jobs, (f). The debit entries for the Finished Goods account are June 1 Balance, 0 and June 30 Completed jobs, (f). The credit entry for the Finished Goods account is June 30 Cost of goods sold, (g). There are no debit entries for the Wages Payable account. The credit entry for the Wages Payable account is June 30 Wages incurred, 330,000. The debit entries for the Factory Overhead account are June 1 Balance, 33,000; June 30 Indirect labor, (h); June 30 Indirect materials, 44,000; and June 30 Other overhead, 237,500. The credit entry for the Factory Overhead account is June 30 Factory overhead applied, (e).