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, 2022, the general ledger for Cullumber Inc. contains the following data, $4,500 $30,100 Raw Materials inventory Work in Process Inventory Manufacturing Overhead Applied Manufacturing Overhead Incurred $5.450 $34,300 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 $700 $900 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,375 $1.825 52.250 During June, raw materials purchased on account were $5.200, and $4,800 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $500 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 $700 $800 Koss 2.200 800 Stevens 600 400 Linton 1.400 1.000 Rodgers 300 400 5.200 3,400 General use 1.300 1,400 $6,500 $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 $19.200. Each customer paid in full at the time of sale Jumatheracions (turchase of raw materials, factory labor costs incurred and manufacturing overhead costs incredent of direct materials, ther, and overhead to production and completion of jobs and sale of goods. antifondere dintre colindented when muntenter. Denetinden No Account Titles and Explanation Debit Credit 40 (To record purchase of raw material Factory Labor Call S423 To record factory labor costspaid) Manual 1405 Accounts Payable 511 Ammed Depreciation To record manufacturing overhead costs incurred || DOO DOO DIO OD 1. 20 Work In Procentary 265 08 DIN DIN DIT 1917 Mandarting Overhead uw Materiale Inventory To record assignment of direct materials Work in Processory Mancturing Owad 1534 Factory To record assignment of factory labor) WWW Processory $111 Journalize the une transaction parchase of raw material factory labor costs incurred manufacturing overed costs incurred (2) assignment of direct material, ubor, and overhead to production and completion of and sale of goods that alleintres forendentes de really indeed when the Denetindent many No. Account Titles and Explanation Debit Credle 11 4500 to record purchase of raw materia) Factory 563 Ch 5623 (To record factory labor costs Marughe 511 95 Accued Decation To record manufacturing overhead costs incurred 123 Work in Procery 0241 | Maatuu 1937 Raw Maraton To record assignment of direct material Work in Processor HY Matutacturing Over 1534 Factory Lahor To record assignment of factory labor DO DO DO DI DON QUI DOO Work in Process 5111 Maturing that To record assignment of manufacturing overhead Pished Goods into 19042 Worsens 11042 to record completion of Cach 24154 Kalso 24154 To record sale of good Coul of Gold 1100 Fished God To record the cost of goods sold
