Grouper 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, accounting records for Grouper Inc. contain the following data. Raw Materials Inventory Work in Process Inventory $4,200 $5,450 Manufacturing Overhead Applied Manufacturing Overhead Incurred $30,300 $30,200 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $600 $900 Direct labor 400 500 Manufacturing overhead 500 625 $1,500 $2,025 Linton $800 500 625 $1,925 During June, raw materials purchased on account were $4,800, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $400 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 $700 1,800 600 1,400 300 4,800 1,400 $6,200 Time Tickets $1,000 900 300 1,200 400 3,800 1.100 $4,900 General use 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) Record the June transactions: (1) for purchase of raw materials, factory labor costs incurred; (2) 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 e.g. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Beginning balance $ $ $ (1) Purchase raw materials $ $ Incurred factory labor Misc. overhead costs Factory equip.depr. Direct materials (2) Indirect materials Direct labor Indirect labor Assigned overhead (3) Completion of jobs Sale of jobs (a) Record the June transactions: (1) for purchase of raw materials, factory labor costs incurred; (2) 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 e.g. -45 or parentheses e.g. (45).) Finished Goods Inventory Cost of Goods Sold Work in Process Inventory Manufacturing Overhead $ $ $ $