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) SHOW LIST OF ACCOUNTS Post the entries to Work in Process Inventory. (Round answers to 0 decimal places, e.g. 2,500.) Work in Process Inventory 6/1 June 6/30 SHOW LIST OF ACCOUNTS Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (Round answers to 0 decimal places, e.g. 2,500.) Costs of unfinished Job: Direct Materials $ + Direct Labor $ + Manufacturing Overhead $ = $ SHOW LIST OF ACCOUNTS Prepare a cost of goods manufactured schedule for June. (Round answers to 0 decimal places, e.g. 2,500.) CASE INC. Cost of Goods Manufactured Schedule $ $ : $ SHOW LIST OF ACCOUNTS