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 $4,100 Manufacturing Overhead Applied $34,600 Work in Process Inventory $5,900 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 400 600 600 Manufacturing overhead 500 750 750 $1.500 $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 $900 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 Rodgers $800 Koss 2,200 Stevens 600 Linton 1,400 Rodgers 200 5.200 General use 1,600 $6.800 Time Tickets $800 800 400 1,100 400 3,500 1,100 $4,600 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 $18,700. Each customer paid in full. Debit Credit No. Account Titles and Explanation (1) Raw Materials Inventory 5200 5,200 Accounts Payable (To record purchase of raw materials) Factory Labor 4600 cash (To record factory labor costs paid) Manufacturing Overhead Accumulated Depreciation-Equipment Accounts Payable (To record manufacturing overhead costs incurred) Work in Process Inventory (2) 5200 Manufacturing Overhead 1600 Raw Materials Inventory (To record assignment of direct materials) Work in Process Inventory Manufacturing Overhead Factory Labor (To record assignment of factory labor) Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) Finished Goods Inventory (3) 14975 | Work in Process Inventory (To record completion of jobs) Cash Sales Revenue (To record sale of goods) Cost of Goods Sold 18700 14975 14975 Finished Goods Inventory (To 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.) Work in Process Inventory 5900 June Completed Work 6/1 Balance 14975 Direct Materials 5200 Direct Labor 3500 Overhead Applied y 4375 6/30 Balance 4000 Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Direct Materials $ 600 + Direct Labor $ 400 + Manufacturing Overhead $ 500