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		$4,578		Manufacturing Overhead Applied		$35,578
Work in Process Inventory		$6,039		Manufacturing Overhead Incurred		$34,499

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		$654		$872		$981
Direct labor		349		589		632
Manufacturing overhead		436		736		790
		$1,439		$2,197		$2,403

During June, raw materials purchased on account were $5,341, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $981 and miscellaneous costs of $436 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		$872		$927
Koss		2,180		872
Stevens		545		392
Linton		1,417		1,308
Rodgers		327		425
		5,341		3,924
General use		1,635		1,308
		$6,976		$5,232

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 $20,601. Each customer paid in full.

Journalize the June transaction: completion of jobs and sale of goods

This is what I answered and the numbers in red need to be corrected.

(3) Finished Goods Inventory Work in Process Invent (To record completion of jobs) Cash Sales Revenue (To record sale of goods) TCost of Goods Sold TTT Finished Goods Invento (To record the cost of goods sold) 17692 20601 17692 17692 20601 17692