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. Subsidiary data for Work in Process Inventory on June 1 are as follows. 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. 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. and (3) completion of jobs and sale of goods. b. Post the entries to Work in Process Inventory. c. Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. d. Prepare a cost of goods manufactured schedule for June. d. Cost of goods manufactured $14,740