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 $5,082 Raw Materials Inventory Manufacturing Overhead Applied Work in Process Inventory $6,703 Manufacturing Overhead Incurred $39,494 $38,297 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 $726 $968 $1,089 Direct labor 387 653 702 Manufacturing overhead 484 817 877 $1,597 $2,438 $2,668 During June, raw materials purchased on account were $5,929, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,089 and miscellaneous costs of $484 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 $968 $1,029 Koss 2.420 968 Stevens 605 436 Linton 1,573 1,452 Rodgers 363 472 5.929 4,357 General use 1,815 1.452 $7,744 $5,809 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 $22.869. Each customer paid in full. Youcanuncis netistheoret 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 (1) Raw Materials Inventory (2) Accounts Payable (To record purchase of raw materials) Factory Labor Cash (To record factory labor costs paid) Manufacturing Overhead Accumulated Depreciation-Equipment Accounts Payable (To record manufacturing overhead costs incurred) Work in Process Inventory Manufacturing Overhead Raw Materials Inventory (To record assignment of direct materials). Work in Process Inventory Manufacturing Overhead Factory Labor (To record assignment of factory labor) Work in Process Inventory Debit Credit 5929 5929