Crane Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending on customer preference. On June 1, 2022, the general ledger for Crane Inc. contains the following data. Raw Materials Inventory $3,800 Work in Process Inventory $4,800 Manufacturing Overhead Applied Manufacturing Overhead Incurred $35,800 $29,800 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 $800 $800 Direct labor 200 500 500 Manufacturing overhead 250 625 625 $950 $1,925 $1,925 During June, raw materials purchased on account were $4,700, and $4,600 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 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 $800 Koss 2,000 800 Stevens 400 300 Linton 1,200 1,200 Rodgers 300 400 4,700 3,500 General use 1,300 1,100 $6,000 $4,600 Overhead was assigned to jobs at the same rate of $1.25 per dollar of direct labor cost throughout the year. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $19,900. Each customer paid in full at the time of sale. Journalize the June transactions: (1) purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs Incurred; (2) algnment of direct materials, labor, and overhead to production; and (3) compliation of jobs and sale of goods. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Account Titles and Explanation (1) [To record purchase of raw materiala) (To record factory laborald (20 (To record manufacturing overhead costs incurred) [To record assignment of direct materialal (To record assignment of factory labor (To record assignment of manufacturing overhead] (To record completion of jobs (To record sale of goodl (To record the cost of goods sold Debit Credit Post the entries to Work In Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem.) 6/1 Work In Process Inventory June 6/30 Textbook and Media List of Accounts Reconcile the balance in Work In Process Inventory with the costs of unished jobs Costs of undJob Direct Material Textbook and Media List of Accounts -Direct Labor $