Case Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass and lumber, depending upon customer. On June 1, 2020, the general ledger for Case Inc. contains the following data, Raw Materials Inventory $3,900 Manufacturing Overhead Applied $31,800 Work in Process Inventory $5,475 Manufacturing Overhead Incurred $34,600 Subsidiary data for Work in Process Inventory on June 1 are as follows. Cost Element Direct materials Direct labor Manufacturing overhead Job Cost Sheets Customer Job Rodgers Stevens $500 $700 300 375 750 $1,175 $2,050 600 Linton $900 600 750 $2,250 During June, raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on 11,000 and miscellaneous costs of $300 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 $1,700, and all ages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $300 incurred on account. A summary of materials requisition stips and time tickets for June shows the following Customer Materials Requisition Time Job Slips Tickets Rodgers $800 $900 Koss 1,900 Stevens 500 400 Linton 1,300 1,200 Rodgers 200 400 4,700 3,800 General use 1.400 1,200 $6,100 $5,000 900 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 $17,400. Each customer paid in full. (a) Journalize the June transactions: (1) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (2) assignment of direct materials, tabor, 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 incent inanually.) Debit Credit No. Acepunt Tities and Explanation (To record purchase of raw materials) (To record factory labor costs paid) (To record manufacturing overhead costs incurred) 23 (2) (To record assignment of direct materials) (To record assignment of factory labor) (To record assignment of manufacturing overhead) (3) (To record completion of jobs) (To record assignment of manufacturing overhead) (3) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold)