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, 2017, the general ledger for Case Inc. contains the following data.

Raw Materials Inventory		$4,788		Manufacturing Overhead Applied		$37,210
Work in Process Inventory		$6,317		Manufacturing Overhead Incurred		$36,081

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		$684		$912		$1,026
Direct labor		365		616		661
Manufacturing overhead		456		770		827
		$1,505		$2,298		$2,514

During June, raw materials purchased on account were $5,586, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,026 and miscellaneous costs of $456 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		$912		$969
Koss		2,280		912
Stevens		570		410
Linton		1,482		1,368
Rodgers		342		445
		5,586		4,104
General use		1,710		1,368
		$7,296		$5,472

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 $21,546. 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. Round answers to 0 decimal places, e.g. 2,500.)

Post the entries to Work in Process Inventory. (Round answers to 0 decimal places, e.g. 2,500.)

Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (Round answers to 0 decimal places, e.g. 2,500.)

Prepare a cost of goods manufactured schedule for June. (Round answers to 0 decimal places, e.g. 2,500.)