During June, raw materials purchased on account were $4,600, and all 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. 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 $18,500. Each customer paid in full. No. Account Titles and Explanation (1) Raw Materials Inventory Accounts Payable (To record purchase of raw materials) (To record factory labor costs paid) Manufacturing Overhead Depreciation Expense Accounts Payable Accounts Payable (To record manufacturing overhead ts incurred) Credit (3) Finished Goods Inventory 18500 Work in Process Inventory (To record completion of jobs) Accounts Receivable 18500 Sales Revenue 18500 (To record sale of goods) Cost of Goods Sold Accounts Receivable 11800 (To record the cost of goods sold) Vaughn 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, 2020, the general ledger for Vaughn Inc. contains the following data. Subsidiary data for Work in Process Inventory on June 1 are as follows. (2) Work in Process Inventory 700 Work in Process Inventory Work in Process Inventory (To record assignment of direct materials) Work in Process Imventory Work in Process Inventory (To record assignment of factory labor) Manufacturing Overhead 1875 Accounts Payable (To record assignment of manufacturing overhead)