$\backslash$table$[[$June $1$ Balance,$20,100,$June $30$ Factory overhead app$],[$June $30$ Indirect labor,$($H$),,],[$June $30$ Indirect materials,$15,100,,],[$June $30$ Other overhead,$91,100,,],[$In addition, the following information is available:$],[$a$.$ Materials and direct labor were applied to six jobs in June:$],[$Job No$.,$Style,Quantity,Direct Mate,erials,Direct Labor$],[201,$T$100,170,$$$16,,040,$$$13,000],[202,$T$200,390,31,,730,25,000],[203,$T$400,220,14,,660,9,000],[204,$S$200,260,32,,240,25,000],[205,$T$300,160,17,,480,15,000],[206,$S$100,130,,840,4,000],[$Total$,,1,330,$$$120,,990,$$$91,000]]$

b$.$ Factory overhead is applied to each job at a rate of $160\%$ of direct labor cost.

c$.$ The June $1$ Work in Process balance consisted of two jobs, as follows:

$\backslash$table$[[$Job No$.,$Style,$\backslash$table$[[$Work in Process,$],[$June $1]]],[201,$T$100,$$$4,900]]$