Zelda Manufacturing organized in June and recorded the following transactions during June, its first month of operations:

$1)$ Purchased materials costing $$800,0002)$ Used direct materials in production costing $$485,0003)$ Applied direct labor costs of $$500,000$ to various jobs $4)$ Applied manufacturing overhead at a rate of $$10$ per direct labor hours. $($Direct labot workers earn $$20$ per hour$)5)$ Incurred actual manufacturing overhead costs of $$245,000($credit "Various Accounts"$)6)$ Transferred completed jobs costing $$745,000$ to finished goods. $7)$ Sold completed jobs for $$1,000,000$ on account. The cost applied to the jobs sold totaled $$615,0008)$ Closed the Manufacturing Overhead account directly to Cost of Goods Sold on June $30.$

B$)$ Compute the balance of the Cost of Goods Sold account at June $30.$ C$)$ Determine the company's inventory balances at the end of June

$\backslash$table$[[$Part B$,],[$Cost of goods sold $($unadjusted$),],[$Overapplied overhead $($see entry $8,$ part a$),],[$Cost of goods sold, June $30,],[$Part C$,],[$Beginning materials inventory,$],[$Purchases$,],[$Materials used on various jobs,$],[$Materials inventory, June $30,],[,],[$Beginning work in process inventory,$],[$Direct materials used on various jobs,$],[$Direct labor charged to various jobs,$],[$Manufacturing overhead applied,$],[$Cost of jobs completed & transferred,$],[$Work in process inventory, June $30,],[$Beginning finished goods inventory,$],[$Costs transferred from work in process,$],[$Costs applied to jobs sold,$],[$Finished goods inventory, June $30,]]$