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 $4,300 Manufacturing Overhead Applied $30,800 $5,450 Manufacturing Overhead Incurred $32,800 Work in Process Inventory Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton $500 $900 $900 Direct materials Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,175 $2,025 $2,250 During June, raw materials purchased on account were $5,400, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $500 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets $700 $900 Rodgers 700 2,200 Koss Stevens 400 600 Linton 1,500 1,200 Rodgers 400 400 5,400 3,600 General use 1,400 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 $17,400. Each customer paid in full. 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 5400 Accounts Payable 5400 (To record purchase of raw materials) 4600 Factory Labor 4600 Cash (To record factory labor costs paid) Manufacturing Overhead 1500 Accounts Payable 375 Accumulated Depreciation-Equipment 900 (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 5400 Manufacturing Overhead 1400 Raw Materials Inventory 6800 (To record assignment of direct materials) (To record assignment of direct materials) Work in Process Inventory 3600 Manufacturing Overhead 1000 Factory Labor 4600 (To record assignment of factory labor) Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) Finished Goods Inventory (3) Work in Process Inventory (To record completion of jobs) Finished Goods Inventory Work in Process Inventory (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold) (b) The parts of this question must be completed in order. This part will be available when you complete the part above. (c) The parts of this question must be completed in order. This part will be available when you complete the part above. (d) The parts of this question must be completed in order. This part will be available when you complete the part above