2. Case Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, berglass, and lumber, depending upon customer preference. On June 1, 2017, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $ 4,200 Manufacturing Overhead $ 990 CR Work in Process Inventory $ 5 ,540 The beginning work in process inventory consists of three jobs: Rodgers $1,320; Stevens $2,015; and Linton $2,205. The following transactions took place during June: 1. During June, raw materials purchased on account were $4,900. 2. Total factory labor charges were $4,800 and all wages were paid in cash. 3. A summary of materials requisition slips and time tickets for June shows the following. Customer ,Iob Materials Reguisition Slips Time Tickets Rodgers $ 1,100 $1,240 ' Koss 2,000 800 Stevens 500 360 Linton 1,300 LE Subtotals $ 4,900 $3,600 General use 1 00 Totals w M 4. Overhead was charged to jobs at the rate of $1.25 per dollar of direct labor cost (or 125% of direct labor cost). 5. Additional overhead costs included $900 depreciation on factory equipment and $400 of miscellaneous costs incurred on account. 6. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $18,900. Each customer paid in full. Instructions (a) Journalize the June transactions. Be sure to prepare job cost sheets for each job. (b) Enter the appropriate beginning balances and post the June transactions to cost ow T-accounts