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. $ 34,100 Raw Materials Inventory Work in Process Inventory $ 4,500 Manufacturing Overhead Applied $5,150 Manufacturing Overhead Incurred $31,100 Subsidiary data for Work in Process Inventory on June 1 are as follows Linton Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $ 500 $700 Direct labor 300 600 Manufacturing overhead 375 750 $ 1.175 $ 2,050 $ 800 500 625 $1.925 During June, raw materials purchased on account were $ 4,900, and $ 5,000 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 2,000 800 $ 800 Koss Stevens 500 400 Linton 1,400 1,300 Rodgers 300 500 4.900 3,800 1,600 1,200 General use $6,500 $5,000 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 $ 20,200. Each customer paid in full at the time of sale Journalize the June transactions: (1) purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (2) assignment of direct materials, labor, and overhead to production; and (3) completion of jobs and sale of goods. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (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 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)