The Falcon Company does not maintain bockup documents for its computer files. In June, some of the current dato were lost, and you have been asked to help reconstruct the data The following beginning balances on June 1 are known $ 13,700 6,200 Work-in-Process Inventory Finished Goods Inventory Manufactuning Overhead Control Accounts Payable 33,500 7700 Reviewing old documents and interviewing selected employees have generated the following additional information The production superintendent's job cost sheets indicated that materials of $4,300 were included in the June 30 Work-n-Process Inventory. Also, 470 direct labor-hours had been paid et $5.00 per hour The Accounts Payable account is only for direct materia purchoses. The glerk remembers cleprly that the bolance in the Accounts Payoble on June 30 was $9,700. An analysis of canceled checks indicated payments of $57000 were made to suppliers during June Payroll records indicote that 6,900 direct labor-hours were recorded for June. i was venfied that there were no variations in pay rotes among employees during June Records at the warehouse incicate that the Finshed Goods Inventory totaled $19,400 on June 30 Another record kept manually indicotes thot the Cost of Goods Sold in June rotaled $101000 The predetermined overhead rate was based on an estimated 77000 direct labor-hours for the year and an est msted $385000 in manufacturing overheod costs O $110,400 O 5117/400 O $105200