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 $3,900 $ 30,700 Work in Process Inventory Manufacturing Overhead Applied Manufacturing Overhead Incurred $5,675 $32,000 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 $1,000 Direct materials Direct labor Manufacturing overhead 400 500 600 500 625 750 $1,400 $1.925 $ 2,350 During June, raw materials purchased on account were $ 5,000, 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: During June, raw materials purchased on account were $5,000, 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 Sune shows the following. Customer Job Materials Requisition Slips Rodgers Time Tickets $ 900 $ 900 Koss 1.800 800 Stevens 600 400 Linton 1,400 1,300 Rodgers 300 400 5,000 3,800 General use 1.400 1,200 $ 5,000 $ 6,400 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 $ 20,800. 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 Debit Credit No. Account Titles and explanation (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) (2) Work in Process inventory Manufacturing Over Raw Materials inventory 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) Manufacturing Overhead Factory Labor (To record completion of jobs) Work in Process Inventory Manufacturing Overhead (To record sale of goods) Finished Goods Inventory Work in Process Inventory Post the entries to Work In Process Inventory. (Round answers to decimal places, eg. 2,500.) Work in Process Inventory 6/1 June 6/30 Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (Round answers to o decimal places, e.g. 2,500.) Costs of unfinished Job: Direct Materials + Direct Labor + Manufacturing Overheads - Prepare a cost of goods manufactured schedule for June. (Round answers to 0 decimal places, e.g. 2,50 CASE INC. Cost of Goods Manufactured Schedule $
