Blossom Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending on customer preference. On June 1, 2022, 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.

Job 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 $4,700 of factory 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.

Customer Job		Materials Requisition Slips		Time Tickets
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		1,400		1,000
		$6,400		$4,700

Overhead was assigned to jobs at the same rate of $1.25 per dollar of direct labor cost throughout the year. 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 at the time of sale.

(d)

Prepare a cost of goods manufactured schedule for June.

BLOSSOM INC. Cost of Goods Manufactured Schedule choose the accounting period June 30, 2022For the Month Ended June 30, 2022For the Year Ended June 30, 2022
select an opening name for the schedule Cost of Goods ManufacturedDirect LaborDirect Materials UsedManufacturing Overhead AppliedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, June 1Work in Process, June 30Raw Materials, June 1Raw Materials, June 30Finished Goods, June 1Finished Goods, June 30				$enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect Materials UsedManufacturing Overhead AppliedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, June 1Work in Process, June 30Finished Goods, June 1Finished Goods, June 30Raw Materials, June 1Raw Materials, June 30		$enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect Materials UsedManufacturing Overhead AppliedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, June 1Work in Process, June 30Raw Materials, June 1Raw Materials, June 30Finished Goods, June 1Finished Goods, June 30		enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect Materials UsedManufacturing Overhead AppliedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, June 1Work in Process, June 30Finished Goods, June 1Finished Goods, June 30Raw Materials, June 1Raw Materials, June 30		enter a dollar amount
select a summarizing line for the first part Cost of Goods ManufacturedDirect LaborDirect Materials UsedManufacturing Overhead AppliedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, June 1Work in Process, June 30Raw Materials, June 1Raw Materials, June 30Finished Goods, June 1Finished Goods, June 30				enter a total amount for the first part
select a summarizing line for the second part Cost of Goods ManufacturedDirect LaborDirect Materials UsedManufacturing Overhead AppliedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, June 1Work in Process, June 30Finished Goods, June 1Finished Goods, June 30Raw Materials, June 1Raw Materials, June 30				enter a total amount for all two parts
select between addition and deduction AddLess: select an item Cost of Goods ManufacturedDirect LaborDirect Materials UsedManufacturing Overhead AppliedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, June 1Work in Process, June 30Raw Materials, June 30Raw Materials, June 1Finished Goods, June 1Finished Goods, June 30				enter a dollar amount
select a closing name for this schedule Cost of Goods ManufacturedDirect LaborDirect Materials UsedManufacturing Overhead AppliedTotal Cost of Work in ProcessTotal Manufacturing CostsWork in Process, June 1Work in Process, June 30Finished Goods, June 30Finished Goods, June 1Raw Materials, June 1Raw Materials, June 30				$enter a total amount for this schedule