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 Work in Process Inventory $4,500 $5,150 Manufacturing Overhead Applied Manufacturing Overhead Incurred $34,100 $31.100 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $500 $700 Direct labor 300 600 Manufacturing overhead 375 750 $1.175 $2.050 Linton $800 500 625 $1.925 $700 During June, raw materials purchased on account were $4.900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 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 Rodgers $800 Koss 2,000 800 500 1,400 Rodgers 4,900 General use 1,600 $6,500 $5,000 400 Stevens Linton 1,300 500 300 3,800 1.200 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 $20,200. 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 direct materials) To record assignment of factory labor) (To record signment of manufacturing overhead) (3) (To record completion of jobs) (To record sale of goods) To record the cost of goods sold) LUULUULULUI 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 June 6/1 6/30 Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Materials $ Direct Labor $ eTextbook and Media List of Accounts CASE INC. Cost of Goods Manufactured Schedule