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 $5,124 Manufacturing Overhead Applied $39,821 Work in Process Inventory $6,760 Manufacturing Overhead Incurred $38,613 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 $732 $976 $1,098 Direct labor 390 659 708 Manufacturing overhead 488 824 885 $1,610 $2,459 $2,691 During June, raw materials purchased on account were $5,978, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,098 and miscellaneous costs of $488 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 $976 $1,037 Koss 2,440 976 Stevens 610 439 Linton 1,586 1,464 Rodgers 366 476 5,978 4,392 General use 1,830 1,464 $7,808 $5,856 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 $23,058. 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 (2) Cash (To record factory labor costs paid) Manufacturing Overhead Accumulated Depreciation-Equipment Accounts Payable (To record manufacturing overhead costs incurred) (To record assignment of direct materials) Debit Credit 5124 5124 2 (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) Post the entries to Work in Process Inventory. (Round answers to O decimal places, e.g. 2,500.) 6/1 P 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: Direct Materials $ eTextbook and Media List of Accounts + Direct Labor $ 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 eTextbook and Medial List of Accounts