June 1 Balance June 30 Indirect labor June 30 Indirect materials June 30 Other overhead Wages Payable June 30 Wages incurred 121,300 Factory Overhead 20,600 June 30 Factory overhead applied (E) (H) 17,900 86,000 In addition, the following information is available: a. Materials and direct labor were applied to six jobs in June: Job No. Style Quantity Direct Materials Direct Labor 201 T100 190 $20,300 $14,000 202 T200 380 35,860 24,000 203 T400 180 12,920 7,000 204 S200 300 43,100 31,000 Analyzing Manufacturing Cost Accounts 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 June 1 Balance June 30 Materials June 30 Direct labor June 30 Factory overhead applied Materials 33,600 June 30 Requisitions 134,900 (A) Work in Process (B) June 30 Completed jobs (F) Finished Goods June 1 Balance 0June 30 Cost of goods sold (G) June 30 Completed jobs (F) Wages Payable June 30 Wages incurred 121.300 b. Factory overhead is applied to each job at a rate of 150% of direct labor cost. c. The June 1 Work in Process balance consisted of two jobs, as follows: Work in Process, Job No. Style June 1 201 T100 $5,500 202 T200 15,100 Total $20,600 d. Customer jobs completed and units sold in June were as follows: Completed Units Sold Job No. Style in June in June 201 T100 152 202 T200 X 304 203 T400 0 204 S200 205 T300 X X 252 149 206 S100 June 1 1. Determine the missing amounts associated with each letter and complete the following table. If required, round amounts to the nearest dollar. If an answer is zero, enter in "0". Enter all amounts as positive num Job No. Quantity Work in Process Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold Cost of Goods Sold No. 201 $5,500 $20,300 $14,000 No. 202 15,100 35,860 24,000 No. 203 12,920 7,000 No. 204 43,100 31,000 No. 205 22,120 17,000 NO ID No. 206 Total 9,240 4,000 $20,600 $143,540 $97,000 A. Materials Requisitions B. Work in Process Beginning Balance C. Direct Materials D. Direct Labor E. Factory overhead applied F. Completed jobs 000000 No. 205 No. 206 Total 22,120 17,000 $20,600 9,240 $143,540 4,000 $97,000 A. Materials Requisitions B. Work in Process Beginning Balance C. Direct Materials D. Direct Labor E. Factory overhead applied F. Completed jobs G. Cost of goods sold H. Indirect labor 00000000 2. Determine the June 30 balances for each of the inventory accounts and factory overhead. Use the minus sign to indicate any credit balances. Materials Work in Process $ Finished Goods Factory Overhead