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		$35,900
Work in Process Inventory		$5,675		Manufacturing Overhead Incurred		$29,300

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		$600		$900		$800
Direct labor		300		600		600
Manufacturing overhead		375		750		750
		$1,275		$2,250		$2,150

During June, raw materials purchased on account were $5,200, and all wages were paid.

Additional overhead costs consisted of depreciation on equipment $800 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		$800		$700
Koss		2,200		800
Stevens		400		300
Linton		1,500		1,300
Rodgers		300		300
		5,200		3,400
General use		1,600		1,300
		$6,800		$4,700

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 $18,000.

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)

SHOW LIST OF ACCOUNTS
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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	Direct Materials Overhead Applied Completed Work Direct Labor Balance		June	Overhead Applied Direct Materials Completed Work Direct Labor Balance
Overhead Applied Direct Labor Direct Materials Completed Work Balance			Direct Materials Direct Labor Completed Work Balance Overhead Applied
Balance Direct Labor Completed Work Direct Materials Overhead Applied			Completed Work Overhead Applied Direct Materials Balance Direct Labor
	Balance Direct Materials Direct Labor Overhead Applied Completed Work			Direct Materials Completed Work Direct Labor Balance Overhead Applied
6/30	Completed Work Balance Direct Labor Direct Materials Overhead Applied			Completed Work Overhead Applied Balance Direct Materials Direct Labor

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

Costs of unfinished Job:

Rodgers Koss Linton Stevens

Direct Materials $

+ Direct Labor $

+ Manufacturing Overhead $

= $

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Prepare a cost of goods manufactured schedule for June. CASE INC. Cost of Goods Manufactured Schedule For the Year Ended June 30, 2020 June 30, 2020 For the Month Ended June 30, 2020 Cost of Goods Manufactured Direct Labor Direct Materials Used&nb

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