On May 31, the inventory balances of Tog Designs, a manufacturer of high quality children's clothing, were as follows: Materials Inventory, $21,360; Work in Process Inventory, $15, 112; and Finished Goods Inventory, $17, 120. Job order cost cards for jobs in process as of June 30 had the following totals: Job no. Direct Materials Direct labor Overhead 24-A $1593 $1290 $1677 24-B $1492 $1380 $1794 24-c $1987 $1760 $2288 24-d $1608 $1540 $2002 The predetermined overhead rate is 130 percent of direct labor cost. Materials purchased and received in June were as follows. June4 -$33120 June 6 - $28, 600 June 22 - $31,920 Direct Labor Cost of June were as follows: June 15 payroll - $23680 June 29 payroll - $25,960 Direct Materials requested by production during June were as follows June 6 - $37,240 June 23 - $38,960 On June 30, Tog Designs sold on account finished goods with a cost of $183,000 for $320,000 Required 1. Using T accounts for Materials Inventory, Work In Process Inventory, Finished Goods Inventory, Overhead, Accounts Receivable, Payroll Payable, Sales, and Cost of Goods Sold, reconstruct the transaction in June, including applying overhead to production. 2. Compute the cost of Units completed during the month 3. Determine the ending inventory balances 4. Jobs 24-A and 24-C were completed during the first week of July. No additional materials cost were incurred, but Job 24-A required $960 more of direct labor, and Job 24-C needed an additional $1610 of direct labor. Job 24-A was composed of $1800 pairs of trousers; Job 24-C, of 900 shirts. Compute the product unit cost for each job.