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		$ 4,200		Manufacturing Overhead Applied		$ 30,300
Work in Process Inventory		$ 5,450		Manufacturing Overhead Incurred		$ 30,200

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		500		500
Manufacturing overhead		500		625		625
		$ 1,500		$ 2,025		$ 1,925

During June, raw materials purchased on account were $ 4,800, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $ 1,000 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		$ 700		$ 1,000
Koss		1,800		900
Stevens		600		300
Linton		1,400		1,200
Rodgers		300		400
		4,800		3,800
General use		1,400		1,100
		$ 6,200		$ 4,900

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 $ 20,700. 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.)

PLEASE HELP ME TO DO

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 6/1