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		$4,400		Manufacturing Overhead Applied		$31,800
Work in Process Inventory		$5,450		Manufacturing Overhead Incurred		$30,200

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 $4,400 $5,450 Manufacturing Overhead Applied Manufacturing Overhead Incurred $31,800 $30,200 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $600 $700 Direct labor 300 500 Manufacturing overhead 375 625 $1,275 $1,825 Linton $1,000 600 750 $2,350 dditional overhead cost ed of During June, raw materials purchased on account were $5,100, and all wages were paid. depreciation on equipment $900 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Rodgers Koss Stevens Time Tickets $900 900 400 Materials Requisition Slips $700 2,200 500 1,400 300 5,100 1,600 $6,700 Linton Rodgers 1,200 400 3,800 1,300 General use $5,100 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 $18,900. Each customer paid in full. (a) Your answer is partially correct. 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 5100 Accounts Payable 5100 (To record purchase of raw materials) Factory Labor 5100 Cash 5100 (To record factory labor costs paid) Manufacturing Overhead 1400 Accounts Payable 375 Accumulated Depreciation Equipment 1000 (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 5100 Manufacturing Overhead 1600 Raw Materials Inventory 6700 (To record assignment of direct materials) (2) Work in Process Inventory 5100 Manufacturing Overhead 1600 6700 Raw Materials Inventory (To record assignment of direct materials) Work in Process Inventory 3800 Manufacturing Overhead 1200 5100 Raw Materials Inventory (To record assignment of factory labor) Work in Process Inventory 4750 4750 Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Cost of Goods Sold Finished Goods Inventory (To record sale of goods) Cash Sales Revenue (To record the cost of goods sold)