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		$ 4,326		Manufacturing Overhead Applied		$ 33,619
Work in Process Inventory		$ 5,706		Manufacturing Overhead Incurred		$ 32,600

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		$ 618		$ 824		$ 927
Direct labor		330		556		597
Manufacturing overhead		412		695		747
		$ 1,360		$ 2,075		$ 2,271

During June, raw materials purchased on account were $ 5,047, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $ 927 and miscellaneous costs of $ 412 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		$ 824		$ 876
Koss		2,060		824
Stevens		515		371
Linton		1,339		1,236
Rodgers		309		402
		5,047		3,709
General use		1,545		1,236
		$ 6,592		$ 4,945

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 $ 19,467. 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. 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)