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		$3,900		Manufacturing Overhead Applied		$31,800
Work in Process Inventory		$5,475		Manufacturing Overhead Incurred		$34,600

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		$500		$700		$900
Direct labor		300		600		600
Manufacturing overhead		375		750		750
		$1,175		$2,050		$2,250

During June, raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $300 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		$800		$900
Koss		1,900		900
Stevens		500		400
Linton		1,300		1,200
Rodgers		200		400
		4,700		3,800
General use		1,400		1,200
		$6,100		$5,000

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)

New attempt is in progress. Some of the new entries may impact the last attempt grading.Your answer is partially correct.

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.