Current Attempt in Progress Case Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending upon customer preference. On June 1, 2017, the general ledger for Case Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,788 $6,317 Manufacturing Overhead Applied Manufacturing Overhead Incurred $37,210 $36,081 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $684 $912 Direct labor 365 616 Manufacturing overhead 456 770 $1,505 $2,298 Linton $1,026 661 827 $2,514 During June, raw materials purchased on account were $5,586, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,026 and miscellaneous costs of $456 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Rodgers Koss Stevens Linton Rodgers Materials Requisition Slips $912 2.280 570 1,482 342 Time Tickets $969 912 410 1,368 445 4104 5,586 Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $21,546. Each customer paid in full. Journalize the June transactions: (1) for 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 2,500.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 4788 Accounts Payable 4788 (To record purchase of raw materials) Factory Labor 5,472 Cash 5,472 (To record factory labor costs paid) Manufacturing Overhead 1482 Accumulated Depreciation Equipment 1,026 Accounts Payable 456 (To record manufacturing overhead costs incurred) Work in Process Inventory (2) 6,317 Manufacturing Overhead 1482 7799 Raw Materials Inventory (To record assignment of direct materials) Work in Process Inventory Manufacturing Overhead Factory Labor (To record assignment of factory labor) Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Accounts Receivable Sales Revenue (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold) Post the entries to Work in Process Inventory. (Round answers to 0 decimal places, e.g. 2,500.) Work in Process Inventory June Completed Work 6/1 Balance Direct Materials Direct Labor