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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

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 $4,914 Manufacturing Overhead Applied $38,189
Work in Process Inventory $6,482 Manufacturing Overhead Incurred $37,031

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 $702 $936 $1,053
Direct labor 374 632 679
Manufacturing overhead 468 790 848
$1,544 $2,358 $2,580

During June, raw materials purchased on account were $5,733, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,053 and miscellaneous costs of $468 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 $936 $995
Koss 2,340 936
Stevens 585 421
Linton 1,521 1,404
Rodgers 351 456
5,733 4,212
General use 1,755 1,404
$7,488 $5,616

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 $22,113. Each customer paid in full.

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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 O 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) (To record assignment of direct materials)

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