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 $4,452 Manufacturing Overhead Applied $34,598 Work in Process Inventory $5,873 Manufacturing Overhead Incurred $33,549 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 $636 $848 $954 Direct labor 339 572 615 Manufacturing overhead. 424 716 769 $1,399 $2,136 $2,338 During June, raw materials purchased on account were $5,194, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $954 and miscellaneous costs of $424 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 $848 $901 Koss 2,120 848 Stevens 530 382 Linton 1,378 1,272 Rodgers 318 413 5,194 3,816 General use 1,590 1,272 $6,784 $5,088 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 $20,034. 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 O decimal places, e.g. 2,500.) No. Account Titles and Explanation (1) Raw Materials Inventory Accounts Payable (To record purchase of raw materials) Factory Labor Cash (To record factory labor costs paid) Work in Process Inventory Accumulated Depreciation-Equipment Accounts Payable (To record manufacturing overhead costs incurred) Debit 5194 5088 1590 Credit 5194 5088 (2) Work in Process Inventory (3) Manufacturing Overhead Raw Materials Inventory (To record assignment of direct materials) Work in Process Inventory Raw Materials Inventory Factory Labor (To record assignment of factory labor) Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) Finished Goods Inventory Work in Process Inventory Work in Process Inventory (To record completion of jobs) Cash Sales Revenue (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold) eTextbook and Media List of Accounts Post the entries to Work in Process Inventory. (Round answers to O decimal places, e.g. 2,500.) 6/1 6/30 eTextbook and Media List of Accounts Work in Process Inventory June Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (Round answers to O decimal places, e.g. 2,500.) Costs of unfinished Job: eTextbook and Media List of Accounts Direct Materials $ + Direct Labor $ Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (Round answers to O decimal places, e.g. 2,500.) irect Labor $ eTextbook and Media List of Accounts + Manufacturing Overhead $ = $ Prepare a cost of goods manufactured schedule for June. (Round answers to O decimal places, e.g. 2,500.) CASE INC. Cost of Goods Manufactured Schedule > > $ $ $