Blossom inc. is a construction company specializing in custom paties. The patios are constructed of concrete, brick, berglass, and lumber, depending upon customer preference. On Aune 1, 2020, the peneral ledger for Blossom inc. contains the folowing data Raw Materials Inventory $4,100 Manufacturing Overhead Apolied $31.200 Work in Process Inventory $5250 Manufacturing Overtead incurred $28800 Subsidiary data for Work in Process inventory on June 1 are as folows Job Cest Sheets Customer joh Cost Element Rodgers Stevens Linton Direct materials S600 $700 Sa00 Direct labor 300 600 s00 Manufacturing overhead 375 750 625 $1.275 $2.050 $1.925 During Aune raw materials purchased on account were 15.000, and all waages were paid Aditional overhead costs consited of depreciation on eipment S00 and miscellaneous costs of $400 ncurred on accoure Aamary of materials requisition slips and time tickets for Ane shows the folowing Materials Requisition Sips Customer Jb Time Tickets S700 $1.000 Rodgers 2.100 v00 Koss Stevens 400 400 1400 1.100 Linton Rodgers 400 300 5000 3,700 1000 General use 1,400 $6.400 $4.700 Ewhortomer odin bul Journalize the June transactions: (1) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred: (2) assignment of din entered. Do not indent manually.) Credit Account Titles and Explanation Debit No. (1) (To record purchase of raw materials) (To record factory labor costs paid) (To record manufacturing overhead costs incurred) (2) (To record assignment of direct materials) (To record assignment of factory labor) (To record assignment of manufacturing overhead) (3) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold) List of Accounts Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem) Work in Process Inventory 6/1 June 6/30 Blossom Inc, is a construction company specializing in custom patios. The patios are constructed of concrete. brick, fiberglass, and lumber, depending upon customer preference. On June 1, 2020, the general ledger for Blossom Inc. contains the following data Raw Materials Inventory $4.100 Manufacturing Overhead Applied $31,200 Work in Process Inventory $5.250 Manufacturing Overhead Incurred $28,800 Subsidiary data for Work in Process Inventory on June 1 are as follows Joh Cost Sheets Customer Job Cost Element Rodgers Stevens Linton Direct materials $600 $700 $800 Direct labor 300 600 500 Manufacturing overhead 375 750 625 $1,275 $2.050 $1.925 During June, raw materials purchased on account were $5,000, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $400 incurred on account A summary of materials requisition slips and time tickets for June shows the following Materials Requisition Slips Time Tickets Customer Job Rodgers $700 $1,000 Koss 2.100 900 Stevens 400 400 Linton 1,400 1.100 Rodgers 400 300 5.000 3,700 General use 1400 1,000 $6.400 $4,700 Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $18,600, Each customer paid in full