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		$4,494		Manufacturing Overhead Applied		$34,925
Work in Process Inventory		$5,928		Manufacturing Overhead Incurred		$33,866

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		$642		$856		$963
Direct labor		342		578		621
Manufacturing overhead		428		722		776
		$1,412		$2,156		$2,360

During June, raw materials purchased on account were $5,243, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $963 and miscellaneous costs of $428 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		$856		$910
Koss		2,140		856
Stevens		535		385
Linton		1,391		1,284
Rodgers		321		417
		5,243		3,852
General use		1,605		1,284
		$6,848		$5,136

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 $20,223. Each customer paid in full.

(a)

Correct answer iconYour answer is correct.

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. Round answers to 0 decimal places, e.g. 2,500.)

No.	Account Titles and Explanation	Debit	Credit
(1)
	(To record purchase of raw materials)
	(To record factory labor costs paid)
	(To record manufacturing overhead costs incurred)
(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 sale of goods)
	(To record the cost of goods sold)

List of Accounts

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Attempts: 2 of 7 used

(b)

Post the entries to Work in Process Inventory. (Round answers to 0 decimal places, e.g. 2,500.)

Work in Process Inventory
6/1	Direct LaborDirect MaterialsCompleted WorkOverhead AppliedBalance		June	Completed WorkBalanceDirect LaborDirect MaterialsOverhead Applied
	Overhead AppliedCompleted WorkDirect LaborDirect MaterialsBalance
	Completed WorkDirect LaborOverhead AppliedDirect MaterialsBalance
	Direct LaborOverhead AppliedBalanceCompleted WorkDirect Materials
6/30	Overhead AppliedDirect MaterialsDirect LaborBalanceCompleted Work