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. $3,800 Raw Materials Inventory $35,800 Manufacturing Overhead Applied $4,800 Manufacturing Overhead Incurred Work in Process Inventory $29,800 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton $500 $800 $800 Direct materials Direct labor 200 500 500 Manufacturing overhead 250 625 625 $950 $1,925 $1,925 During June, raw materials purchased on account were $4,700, 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 Time Tickets $800 $800 Rodgers 800 Koss 2,000 Stevens 400 300 Linton 1,200 1,200 Rodgers 300 400 3,500 4,700 General use 1,300 1,100 $6,000 $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 $19,900. Each customer paid in full. 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 4700 (1) Raw Materials Inventory Accounts Payable 4700 (To record purchase of raw materials) Factory Labor 4600 Cash 4600 (To record factory labor costs paid) Manufacturing Overhead 1150 Accumulated Depreciation-Equipment 900 Accounts Payable 250 (To record manufacturing overhead costs incurred) Work in Process Inventory (2) 4700 Manufacturing Overhead 1300 Raw Materials Inventory 6000 (To record assignment of direct materials) Work in Process Inventory 3500 1200 Manufacturing Overhead 4700 Factory Labor (To record assignment of factory labor) Work in Process Inventory 4375 Manufacturing Overhead 4375 (To record assignment of manufacturing overhead) (3) Finished Goods Inventory 14,025 Work in Process Inventory 14,025 (To record completion of jobs) 19,900 Cash Sales Revenue 19,900 (To record sale of goods) Cost of Goods Sold 14,025 Finished Goods Inventory 14,025 (To record the cost of goods sold)