The WildSide 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 companys manufacturing accounts.