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 Work in Process Inventory $4,500 $5,800 Manufacturing Overhead Applied Manufacturing Overhead Incurred $35,300 $34,500 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $700 $700 Direct labor 400 600 Manufacturing overhead 500 750 $1,600 $2,050 Linton $800 600 750 $2,150 During June raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $500 incurred on account. During June, raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $500 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 $900 $900 Koss 1,800 700 Stevens 500 400 Linton 1,300 1,200 Rodgers 200 500 4.700 3,700 General use 1,300 1,300 $6,000 $5,000 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 $20,000. 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.) Debit Credit No. Account Titles and Explanation (1) Raw Materials inventory 4700 4700 Accounts Payable (To record purchase of raw materials) Factory Labor 5000 Cash 5000 (To record factory labor costs paid) Manufacturing Overhead 1300 Accumulated Depreciation Equipment 800 500 Accounts Payable (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 4700 Manufacturing Overhead 1300 Raw Materials Inventory 6000 Work in Process Inventory 3700 Manufacturing Overhead 1300 Factory Labor 5000 (To record assignment of factory labor) Work in Process Inventory 4625 4625 Manufacturing Overhead (To record assignment of manufacturing overhead) Finished Goods Inventory (3) Work in Process Inventory (To record completion of jobs) Cash 20000 Sales Revenue 20000 (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold) 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 5800 June Completed Work 6/1 Balance Direct Materials 4700 Direct Labor 3700 Overhead Applied 4625 6/30 Balance 4200 CASE INC. Cost of Goods Manufactured Schedule For the Month Ended June 30, 2020 Work in Process, June 1 5800 Direct Materials Used $ 4700 Direct Labor 3700 Manufacturing Overhead Applied 4625 Total Manufacturing Costs 13025 Total Cost of Work in Process 18825 Less Work in Process, June 30 Cost of Goods Manufactured $