Cullumber 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, 2025, the general ledger for Cullumber Inc. contains the following data. Raw Materials Inventory Work in Process Inventory Cost Element Subsidiary data for Work in Process Inventory on June 1 are as follows. Direct materials Direct labor $4,500 $5,800 Job Cost Sheets Manufacturing overhead Rodgers $700 400 500 Manufacturing Overhead Applied Manufacturing Overhead Incurred $1,600 Customer Job Stevens $700 600 750 Linton $800 600 750 $2,050 $2,150 $35,300 $34,500

Cullumber 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 1,2025, the general ledger for Cullumber 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 $5,000 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellancous costs of $500 incurred on account. A sumenary of materials requisition slips and time tickets for June shows the following. Overhead was askgnd to jobs at the same rate of $1.25 per dollar of direct labor cost throughout the year. The patios for customers Rodeers, Stevens, and Unton were completed during June and sold for a total of $20,000. Each customer paid in full at the time of sale. (1) RowMatoriats leventory 4700 Acoounis Payable (To record purchase of raw materials) Factorytabor Cavh (To record factory labor costs paid) Manutacturinc Owatsed Accumulated Oepreciation-Equigiment Accounts Paydule (To record manufacturing overhead costs incurred) (2) Work in Procks finentory Munilacturien Overtaes fow Matetials tewentoy (To record assignnent of direct materials) Work in frocess liventary Mumacturircovertacid 3200 Momitacturling Overiseid 1300 Fictorylubion Wonkin Prooessliomentory Momutaciurirc Ownihead (To record assignment of manufacturing overhead) (3) Workin frocesslinentery (To record completion of jobs) Salra Reverie (To record sale of goodi) Cont ot Gaoks Sold Findied Goods inceitary (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.) Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem.)