Crane Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and A summary of materials requisition slips and time tickets for June shows the following.

Overhead was charged to jobs at the same rate of $$1\mathrm{.}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 $$20,000.$ Each customer paid in full. 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

$(1)$

$($To record purchase of raw materials$)$

$($To record factory labor costs paid$)$

$($To record manufacturing overhead costs incurred$)(2)$

$($To record assignment of direct materials$)$

$[]$

$($To record assignment of factory labor$)$

$[]$

$[]$

$($To record assignment of manufacturing overhead$)(3)$

$($To record completion of jobs$)$

$($To record sale of goods$)$

$[$

$($To record the cost of goods sold$)$

lumber, depending upon customer preference. On June $1,2020,$ the general ledger for Crane Inc. contains the following data.

Subsidiary data for Work in Process Inventory on June $1$ are as follows.

During June, raw materials purchased on account were $$4,700,$ and all wages were paid. Additional overhead costs consisted of

depreciation on equipment $$800$ and miscellaneous costs of $$500$ incurred on account.