In addition the following information is available:a. Materials and direct labor were applied to six jobs in May:b. Factory overhead is applied to each job at a rate of 150% of direct labor cost. c. The May 1 work in process balance consisted of two jobs as follows:d. Customer jobs completed and units sold in May were as follows:Instructions1. Determine the missing amounts associated with each letter. Provide supporting calculations by completing a table with the following headings:2. Determine the May 31 balances for each of the inventory accounts and factory overhead.