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		$3,900		Manufacturing Overhead Applied		$35,600
Work in Process Inventory		$5,975		Manufacturing Overhead Incurred		$29,400

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		700
Manufacturing overhead		375		625		875
		$1,375		$2,025		$2,575

During June, raw materials purchased on account were $4,600, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $400 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		$900
Koss		1,800		700
Stevens		500		400
Linton		1,300		1,300
Rodgers		300		400
		4,600		3,700
General use		1,500		1,200
		$6,100		$4,900

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 $18,500. 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.

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)
	(To record purchase of raw materials)
	(To record factory labor costs paid)
	(To record manufacturing overhead costs incurred)
(2)
	(To record assignment of direct materials)
	(To record assignment of factory labor)
	(To record assignment of manufacturing overhead)
(3)
	(To record completion of jobs)
	(To record sale of goods)
	(To record the cost of goods sold)

To be honest I just need help with number 3 on here. How did you get: to record the assignment of manufacturing and the record the cost of goods sold.

Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem.

Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs.

Costs of unfinished Job: Direct Materials $ + Direct Labor $ + Manufacturing Overhead $ = $

I need to know how to get this too!!!

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