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Crane Inc. is a constrection company specializing in custom patios. The patios are constructed of concrete, brick, fibreglass, and lumber, depending on customer preference. On

Crane Inc. is a constrection company specializing in custom patios. The patios are constructed of concrete, brick, fibreglass, and lumber, depending on customer preference. On June 1,2022, the general ledger for Crane Inc. contains the following data:Raw Materials Inventory$4,700Work in Process Inventory$5,820Manufacturing Overhead Applied33.040Manufacturing Overhead Incurred30.950Subsidiary data for Work in Process Inventory on June 1 are as follows:SJob Cost Sheets CustomerCost element Fowler. Haines. Krantz Direst materials $620 $860 $920Direct labour 340500680Manufacturing overhead 425625850________________ $1,385 $1,985 $2,450During June, raw materials purchased on account were $3,620, and $5,110 of factory wages was paid. Additional overhead costs consisted of depreciation on equipment of $740 and miscellaneous costs of $440 incurred on account.A summary of materials requisition slips and time tickets for June shows the following: (Fowler) Customer job (Fowler)materials Requisition slips $1,280(Fowler) time tickets $860(Farkas) customer job (Farkas) materials requisition slips 2,160(Farkas) time tickets 900(Haines) customer job (Haines) materials requisition slips 680(Haines) time tickets 440(Krantz) customer job (Krantz) material requisition slips 1,200(Krantz) time tickets 1,660 Total material requisition slips =5,320 Total time tickets =3,860General use =(material requisition slips 1,600)= $6,920General use =( time tickets 1,250)= $5,110Overhead was assigned to all jobs at the same rate of $1.25 per dollar of direct labour cost. The patios tor customers Fowler, Haines, and Krantz were completed during June and sold for a total of $19,100. Each customer paid in full at the time of sale.(a)Journalize the June transactions for the following: (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)1) purchase of raw materials, factory labour costs incurred, and manufacturing overhead costs incurred2) assignment of direct materials, labour, and overhead to production 3) completion of jobs and sale of goods1)account tittles and explanation ___________________ Debit ___________Credit ______Account titles and explanation ________Debit ___________ credit _________

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