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 $33,100 Work in Process Inventory $5,750 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 $700 $900 $1,000 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,375 $2,025 $2,350 During June, raw materials purchased on account were $4,900, 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 Rodgers $800 Time Tickets $800 Customer Job Materials Requisition Slips Time Tickets Rodgers $800 $800 Koss 1.900 800 Stevens 600 300 Linton Rodgers 1,200 1,000 400 300 4,900 3,200 General use 1,600 1,300 $6,500 $4,500 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 $18,800. Each customer paid in full. NO. Account Tities and Explanation Debit Credit (1) 1 (To record purchase of raw materials) (To record factory labor costs paid) (2) (To record manufacturing overhead costs incurred) (To record assignment of direct materials) (To record assignment of factory labor) (3) (To record assignment of manufacturing overhead) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold)