The Wild Side Company modifies production motorcycles for superbike racing to customer order. It operates a job costing system. 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 (i.e. $40 per hour * 510 hours). Manufacturing overhead is applied based on a rate $1.5 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) to p) to show the flow of costs through the company's manufacturing accounts. Raw materials inventory Work in process inventory O/B $30,000 b) OB O/B $46,250 a) c) d) e) CGM 53,250 f) C/B C/B 71,500 Cost of goods sold O/B Finished goods inventory $h $34,500 h) C/B i) 1) 23,250 Manufacturing overhead k) p) 1) m) o) [ Note: O/B denotes opening balance on 1 June. C/B denotes closing balance on 30 June. CGM denotes costs of goods manufactured