The WikSide Company modifies production motorcycles for supertrike racing to customer order. It operates a job costing systern. The following information is available for the month of June 20x3: Purchases during June Direct material $30,000 Direct labour costs incurred during June 20,400 le $40 per hour 510 hours). Manufacturing overhead is applied based on a rate $15 per direct labour dollar. Other costs incurred during June Manufacturing supplies inventory issued $6,000 Indirect labour cost $3,500 Depreciation of manufacturing equipment $12.000 Electricity-Factory $8,500 Jobs costing $64,500 were sold at the price of $76,400 on credit at the end of June. Required: Complete the T-accounts providing the amounts of a) top) to show the flow of costs through the company's manufacturing accounts Raw materials inventory Work in process inventory OB $30,000) OB $46.250 d) e) CGM 53.250 71.500 CB Cost of goods sold OB Finished good inventory $34,500 CB 23,250 3 Manufacturing overhead p) k) 1) n) o) E Note: OB denotes opening balance on June. CB denotes closing balance on 30 June. CGM denotes costs of goods manufactured