Iutacturnng Cest ACUUntsIpay manufactures desaner paddie boards in a nicde variety of sizes and styles.tger acuounts refer to transactions that are sunmarized for June:asesiasL laborry overhead appliedleted jotbst labort materialsoverhead$190430200320180150$fallowing infornat on is available:$$22,10039,220$Materials$42,24034,100$ une $30$ Requisitions$140,300$Work ln Process$15,00021,4009\mathrm{.}250$J diret Iabar were applied to six jobs in June:Quantity Direct Materials Direct Labor$($U$)$June $30$ Corpleted jobsFactory Overhead$($C$)($E$)$Finished GoodsWages Payabled June $30$ Cost af goods sold$22,90$a$]$ June $30$ Fattory overhead applied$($H$)$June $30$ Waqes inoured$18,70$a$92,000$$$14,00028,0008,00032,00017,0005,000$Jah Ne$.$ Shla$202204$LCstom s gietnt und unt ct in June war folicwJotNo.T$00$Snh Na$,$ Styte in June in Juna$2020200$T$4$G$0$Work In PrnceaJuneS$2001.$ Deternine tte ieg ants astciatt wth each ietter and cnmptete the fnitwing ttie. If required, roundamounts to the nearest dollar, $|$ an anuaeris tero, erter n D$,$ Erter at amcts postve numters,Completed Units SoldQuantity Process MaterlalsA Hatertals Requisitionsc Direct Haterials. Direct LaborMatenalsJune iWorkIn$17,200$$$22,800$r$.$Completed Jobs$$5\mathrm{.}600$K Lndirct laborwurk Ycess$$5,600.$ Factary everhead appliedG Cost of goods sold$17\mathrm{.}200$B$.$ Work in Procss Beginning halance $Fnshed GodsFatory eteadpirect$$22,10039,22015,000$DirectLabar$$14,00028,0038,000$FactoryOverheadTotalUnitCost$$2.$ Determne te June $30$ baiances far eath of the invertory accounts end fattory Cverhead. Use the mrus sgn tondcate any cedt baancesUnitsSoldCost ofGoods Sold