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 $4,500 Manufacturing Overhead Applied $33,900 Work in Process Inventory $5,775 Manufacturing Overhead Incurred $32,400 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 $700 $900 $800 Direct labor 200 600 700 Manufacturing overhead 250 750 875 $1,150 $2,250 $2,375 During June, raw materials purchased on account were $5,100, and $4,800 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $800 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 $900 $800 Koss 1,800 800 Stevens 600 300 Linton 1,400 1,200 Rodgers 400 400 5,100 3,500 General use 1,700 1,300 $6,800 $4,800 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 $17,300. 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) assignment of direct materials, labor, and overhead to production; and (3) completion 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 materials) (To record factory labor costs paid) (To record manufacturing overhead costs incurred) 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.) Work in Process Inventory 6/1 6/30 eTextbook and Media List of Accounts June Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Materials $ + Direct Labor $ + Manufacturing Overhead $ = $ 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 6/30 eTextbook and Media List of Accounts June Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Materials $ + Direct Labor $ + Manufacturing Overhead $ = $ (2) (To record assignment of direct materials) (To record assignment of factory labor) (3) (To record assignment of manufacturing overhead) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold) 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 6/30 eTextbook and Media List of Accounts June Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Materials $ + Direct Labor $ + Manufacturing Overhead $ = $ Prepare a cost of goods manufactured schedule for June. CRANE INC. Cost of Goods Manufactured Schedule > > > $ > > > $ $