PR 19-4A 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 5751,870 for June: Requisitions June 1 Balance 30 Purchases Materials 82,500 June 30 330,000 Work in Process b) June 30 Completed jobs June 1 Balance 30 Materials 30 Direct labor 30 Factory overhead applied le) Finished Goods 0 June 30 Cost of goods sold June 1 Balance 30 Completed jobs Wages incurred 330,000 Wages Payable June 30 Factory Overhead 33,000 June 30 (h) 44.000 237500 Factory overhead applied June 1 Balance 30 Indirect labor 30 Indirect materials 30 Other overhead