Flounder 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, 2022, accounting records for Flounder Inc. contain the following data. Raw Materials Inventory Work in Process Inventory $4,400 $5,550 Manufacturing Overhead Applied Manufacturing Overhead Incurred $31,100 $29,300 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 $600 $800 $1.000 Direct labor 100 500 500 Manufacturing overhead 500 625 625 $1,500 $1,925 $2,125 During June, raw materials purchased an account were $4,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $500 incurred an account. A summary of materials requisition slips and time tickets for June shows the following. Materials Customer Job Requisition Slips Time Tickets Rodgers $700 $800 Koss 2,100 700 Stevens 500 100 Linton 1,300 1.300 Rodgers 300 500 1.900 3.700 General use 1,300 1.400 $4,200 $5,100 Overhead was charged to jobs at the rate of $1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold. Each customer paid in full (a) Enter the June 1 balances and record the June transactions: (1) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred: 121 assignment of direct materials, labor, and overhead to production: and (3) completion of jobs and sale of goods. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Manufacturing Costs Beginning balance $ (1) Purchase raw materials Incurred factory labor Misc. overhead costs Factory equip.depr 12) Direct materials Indirect materials Direct labor Indirect labor Assigned overhead (3) Completion of jobs Sale of jobs Raw Materials Inventory Factory Labor $ Manufacturing Overhea $ $ Work in Process Inventory Finished Goods Inventory Cost of Goods Sold $ $