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.

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)

eTextbook and Media

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

Work in Process Inventory
6/1	Overhead AppliedDirect MaterialsDirect LaborBalanceCompleted Work		June	Overhead AppliedCompleted WorkBalanceDirect MaterialsDirect Labor
	Direct LaborDirect MaterialsBalanceOverhead AppliedCompleted Work			BalanceOverhead AppliedDirect LaborDirect MaterialsCompleted Work
	Overhead AppliedBalanceDirect LaborCompleted WorkDirect Materials			Direct LaborOverhead AppliedDirect MaterialsCompleted WorkBalance
	Completed WorkDirect LaborOverhead AppliedDirect MaterialsBalance			Direct MaterialsOverhead AppliedDirect LaborCompleted WorkBalance
6/30	Direct MaterialsOverhead AppliedBalanceDirect LaborCompleted Work			BalanceOverhead AppliedDirect LaborCompleted WorkDirect Materials

eTextbook and Media

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

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