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, 2017, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $4,746 Manufacturing Overhead Applied $36,883 Work in Process Inventory $6,260 Manufacturing Overhead Incurred $35,765 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 $678 $904 $1,017 Direct labor 362 610 655 Manufacturing overhead 452 763 819 $1,492 $2,277 $2,491 During June, raw materials purchased on account were $5,537, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,017 and miscellaneous costs of $452 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 $904 $961 Koss 2,260 904 Stevens 565 407 Linton 1,469 1,356 Rodgers 339 441 5,537 4,069 General use 1,695 1,356 $7,232 $5,425 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 $21,357. 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. Round answers to O decimal places, e.g. 2,500.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory Accounts Payable (To record purchase of raw materials) Factory Labor Cash (To record factory labor costs paid) Manufacturing Overhead Accumulated Depreciation Equipment Accounts Payable (To record manufacturing overhead costs incurred) Work in Process Inventory Manufacturing Overhead 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 Work in Process Inventory (To record completion of jobs) Cash Finished Goods Inventory (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold)
