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 $4,300 $30,800 Manufacturing Overhead Applied Manufacturing Overhead Work in Process Inventory $5,450 locurred $32,800 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $500 $900 Direct labor 500 Manufacturing overhead 375 625 $1,175 $2,025 300 Linton $900 600 750 $2,250 During June, raw materials purchased on account were $5,400, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $500 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Materials Requisition Slips Job Rodgers Koss Stevens Linton Rodgers $700 2,200 600 1,500 400 Time Tickets $900 700 400 1,200 400 3,600 1,000 $4,600 5,400 General use 1,400 $6,800 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, 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.) Credit No. Account Titles and Explanation (1) Raw Materials Inventory Debit 5,400 5,400 Accounts Payable (To record purchase of raw materials) Factory Labor 4,600 4,600 Cash (To record factory labor costs paid) Manufacturing Overhead 1,500 Accumulated Depreciation Equipment 700 800 Accounts Payable (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 5,400 Manufacturing Overhead 1,400 6,800 Factory Labor (To record assignment of direct materials) Work in Process Inventory 3,600 1,000 Manufacturing Overhead 4,500 Factory Labor (To record assignment of factory labor) Work in Process Inventory 4500 4500 Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Cash 17,400 17,400 Sales Revenue (To record sale of goods) Cost of Goods Sold Finished goods (To record the cost of goods sold)