Case 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 Case Inc. contains the following data.

Raw Materials Inventory		$4,000		Manufacturing Overhead Applied		$33,600
Work in Process Inventory		$5,125		Manufacturing Overhead Incurred		$32,200

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		$500		$800		$900
Direct labor		300		500		500
Manufacturing overhead		375		625		625
		$1,175		$1,925		$2,025

During June, raw materials purchased on account were $5,200, 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.

Customer Job		Materials Requisition Slips		Time Tickets
Rodgers		$800		$700
Koss		2,200		700
Stevens		500		400
Linton		1,400		1,400
Rodgers		300		400
		5,200		3,600
General use		1,600		1,000
		$6,800		$4,600

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 $17,000. 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 account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(1)	Raw Materials Inventory
	Accounts Payable
	(To record purchase of raw materials)
	Factory Labor
	Cash
	(To record factory labor costs paid)
	Manufacturing Overhead
	Accounts Payable
	Accumulated Depreciation equipment
	(To record manufacturing overhead costs incurred)
(2)	Work in Process Inventory
	Manufacturing Overhead
	Raw Materials Inventory
	(To record assignment of direct materials)
	Work in Process Inventory
	Manufacturing Overhead
	Factory Labor
	(To record assignment of factory labor)
	Work in Process Inventory
	Manufacturing Overhead
	(To record assignment of manufacturing overhead)
(3)	Finished Goods Inventory
	Work in Process Inventory
	(To record completion of jobs)
	Cash
	Sales Revenue
	(To record sale of goods)
	Cost of Goods Sold
	Finished Goods Inventory
	(To record the cost of goods sold)

eTextbook and Media

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	Balance		June	Completed Work
	Direct Materials
	Direct Labor
	Overhead Applied
6/30	Balance

eTextbook and Media

Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs.

Costs of unfinished Job: Rodgers or Koss or Linton or Stevens Direct Materials $________ + Direct Labor $_______ + Manufacturing Overhead $_______ = $

________

eTextbook and Media

Prepare a cost of goods manufactured schedule for June.

CASE INC. Cost of Goods Manufactured Schedule For the Month Ended June 30, 2020
Work in Process, June 1				$
Direct Materials Used		$
Direct Labor
Manufacturing Overhead Applied
Total Manufacturing Costs
Total Cost of Work in Process
Less: Work in Process, June 30
Cost of Goods Manufactured				$