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 $3,800 Manufacturing Overhead Applied $35,800 Work in Process Inventory $4,800 Manufacturing Overhead Incurred $29,800 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 $500 $800 $800 Direct labor 200 500 500 Manufacturing overhead 250 625 625 $950 $1,925 $1,925 During June, raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 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 $800 Koss 2,000 800 Stevens 400 300 Linton 1,200 1,200 Rodgers 300 400 4,700 3,500 General use 1,300 1,100 $6,000 $4,600 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 $19,900. 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 4700 4700 Accounts Payable (To record purchase of raw materials) Factory Labor 4600 4600 Cash (To record factory labor costs paid) Manufacturing Overhead 1300 Accumulated Depreciation Equipment 900 400 Accounts Payable (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 4700 Manufacturing Overhead 1300 6000 Raw Materials Inventory (To record assignment of direct materials) Work in Process Inventory 3500 Manufacturing Overhead 1100 4600 Factory Labor (To record assignment of factory labor) Work in Process Inventory 4375 4375 Manufacturing Overhead (To record assignment of manufacturing overhead) Finished Goods Inventory (3) 19900 Work in Process Inventory (To record completion of jobs) Cash Sales Revenue bles Revenue (To record sale of goods) Cost of Goods Sold 19900 Finished Goods Inventory (To record the cost of goods sold)