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		$ 5,166		Manufacturing Overhead Applied		$ 40,147
Work in Process Inventory		$ 6,814		Manufacturing Overhead Incurred		$ 38,930

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		$ 738		$ 984		$ 1,107
Direct labor		394		664		713
Manufacturing overhead		492		830		892
		$ 1,624		$ 2,478		$ 2,712

During June, raw materials purchased on account were $ 6,027 , and all wages were paid. Additional overhead costs consisted of depreciation on equipment $ 1,107 and miscellaneous costs of $ 492 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		$ 984		$ 1,046
Koss		2,460		984
Stevens		615		443
Linton		1,599		1,476
Rodgers		369		480
		6,027		4,429
General use		1,845		1,476
		$ 7,872		$ 5,905

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 $ 23,247 . 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. Round answers to 0 decimal places, e.g. 2,500.)

B: Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (Round answers to 0 decimal places, e.g. 2,500.)

C: Prepare a cost of goods manufactured schedule for June. (Round answers to 0 decimal places, e.g. 2,500.)