Blossom Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and Raw Materials Inventory $4,600 Manufacturing Overhead Applied $35,400 Work in Process Inventory $5,350 Manufacturing Overhead Incurred $32,100 Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton Direct materials $700 $900 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,275 $1,825 $2,250 During June, raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 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 $800 $800 Koss 900 Stevens 400 300 1,300 Linton 1,300 Rodgers 400 400 4,700 3,700 General use 1,400 1,000 $6,100 $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 $20,600. Each customer paid in full. Journalize the June transactions: (1) for 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. (Credit No. Account Titles and Explanation Debit Credit (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) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold) Work in Process Inventory 6/1 June 6/30 e Textbook and Media Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Materials $ + Direct Labor $ Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Materials $ + Direct Labor $ Prepare a cost of goods manufactured schedule for June. BLOSSOM INC. Cost of Goods Manufactured Schedule $