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 $4,100 Manufacturing Overhead Applied $31,200

Work in Process Inventory $5,250 Manufacturing Overhead Incurred $28,800

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 $700 $800

Direct labor 300. 600 500

Manufacturing overhead 375 750 625

$1,275 $2,050 $1,925

During June, raw materials purchased on account were $5,000, 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 $700 $1,000

Koss 2,100 900

Stevens 400 400

Linton 1,400 1,100

Rodgers 400 300

5,000 3,700

General use 1,400 1,000

$6,400 $4,700

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 $18,600. Each customer paid in full.

Instructions

Journalize the June transactions: (1) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead cost incurred; (2) assignment of direct materials, labor, and overhead to production; and (3) completion of jobs and sale of goods. Post the entries to Work in Process Inventory. Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Prepare a cost of goods manufactured schedule for June.