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 4,000 Manufacturing Overhead Applied $32,400 Work in Process Inventory $5,125 Manufacturing Overhead Incurred $32,200 Subsidiary data for Work in Process Inventory on June 1 are as follows. Customer Job Cost Element Direct materials Direct labor Manufacturing overhead Rodgers Stevens Linton $600 $700 $900 500 625 $1,275 $1,825 $2,025 500 625 300 375 During June, raw materials purchased on account were $ 5,100, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Rodgers Koss Stevens Linton Rodgers Materials Requisition Slips $800 2,100 600 1,300 300 5,100 1,600 Time Tickets $900 900 300 1,100 400 3,600 1,100 General use General use 1,600 1,100 $6,700 $4,700 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 $ 18,900. Each customer paid in ful 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.) No. Account Titles and Explanation Debit Credit (1)Raw Materials Inventory 5100 Accounts Payable 5100 (To record purchase of raw materials) Factory Labor 5100 Cash 5100 To record factory labor costs paid) Manufacturing Overhead 5100 Accounts Payable 4100 Accumulated Depreciation-Equipment 1000 (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 5100 Manufacturing Overhead 1400 Raw Materials Inventory 6500 (To record assignment of direct materials) Work in Process Inventory 4100 Manufacturing Overhead 1000 Factory Labor 5100 To record assignment of factory labor) Work in Process Inventory 5125 Manufacturing Overhead 5125 To record assignment of manufacturing overhead) (3) Finished Goods Inventory 12250 Work in Process Inventory 12250 (To record completion of jobs) Cash 18900 Sales Revenue 18900 (To record sale of goods) Cost of Goods Sold 12250 Finished Goods Inventory 12250 (To record the cost of goods sold) eTextbook and Media Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem.) Work in Process Inventory 6/1 Balance June Completed Work Direct Materials Direct Labor Overhead Applied # 6/30 Balance Balance eTextbook and Media Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Koss Direct Materials$ Direct Labor $ +Manufacturing eTextbook and Media Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. +Direct Labor $ + Manufacturing Overhead $ eTextbook and Media Prepare a cost of goods manufactured schedule for June. CASE INC. Cost of Goods Manufactured Schedule