ob No. table. If required, round amounts to the near Quantity No. 0521 May 1 Work in Process No. 0522 Direct Materials Direct Labor No. 0523 Factory Overhead No. 0524 Total Cost Un No. 0525 No. 0526 Total A. overhead is applied to each job at a rate of 120% of direct labor cost. C. The May 1 Work in Process balance consisted of two jobs, as follows: $32,100 ILOC $96,000 Job No. Style Work in Process, May 1 Job 0521 SX Job 0522 so $1,500 4,000 Total $5,500 d. Customer jobs completed and units sold in May were as follows: Job No. Style Completed in May No. 052 SX Units Sold in May No. 0522 S3 No. 0523 80 SK 160 No. 0524 No. 0525 TO 105 No. 0526 1 Balance (3,000) (H) 31 Indirect labor 31 Indirect materials 2,500 31 Other overhead 102.900 (E) 31 Factory overhead applied addition, the following information is available: . Materials and direct labor cost were applied to six jobs in May: Direct Labor Direct Materials Job No. Style Quantity $5,000 100 $15,000 26.000 SX No. 0521 200 SU 8,500 3,500 No. 0522 3.000 SK 100 No. 0523 25,000 7,500 T3 125 No. 0524 17,500 5,500 90 T6 4,500 No. 0525 2,000 70 SX 596,000 No. 0526 $32,100 685 Total Materials of sizes and styles. The following incomplete ledger accounts refer to transactio May 1 Balance 31 Purchases 9,000 40,000 31 Requisitions Work In Process May 1 Balance 31 Materials @ 31. Direct labor (C) (D) 31 Factory overhead applied 31 Completed jobs Finished Goods (E) ( 0 May 1 Balance 31 Completed jobs 31 Cost of goods sold Wages Payable (F) (6)