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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

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 $4,500 Manufacturing Overhead Applied $30,100
Work in Process Inventory $5,450 Manufacturing Overhead Incurred $34,300

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 $700 $900
Direct labor 300 500 600
Manufacturing overhead 375 625 750
$1,375 $1,825 $2,250

During June, raw materials purchased on account were $5,200, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 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

Time Tickets

Rodgers $700 $800
Koss 2,200 800
Stevens 600 400
Linton 1,400 1,000
Rodgers 300 400
5,200 3,400
General use 1,300 1,400
$6,500 $4,800

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 $19,200. Each customer paid in full.

Prepare a cost of goods manufactured schedule for June.

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