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$3,900Manufacturing Overhead Applied$31,800Work in Process Inventory$5,475Manufacturing Overhead Incurred$34,600

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$500$700$900Direct labor300600600Manufacturing overhead375750750$1,175$2,050$2,250

During June, raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000and miscellaneous costs of $300incurred 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$900Koss1,900900Stevens500400Linton1,3001,200Rodgers2004004,7003,800General use1,4001,200$6,100$5,000

Overhead was charged to jobs at the same rate of $1.25per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $17,400. Each customer paid in full.

(a)

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Your answer is partially correct.

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.