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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, 2020, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $ 4,500 Manufacturing Overhead Applied $33,900 Work in Process Inventory $ 5,775 Manufacturing Overhead Incurred $ 32,400 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 $ 700 $ 900 $ 800 Direct labor 200 600 700 Manufacturing overhead 250 750 875 $ 1,150 $ 2,250 $ 2,375 During June, raw materials purchased on account were $ 5,100, 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. Customer Job Materials Requisition Slips Time Tickets Rodgers $ 900 $ 800 Koss 1,800 800 Stevens 600 300 Linton 1,400 1,200 Rodgers 400 400 5,100 3,500 General use 1,700 1,300 $6,800 $ 4,800 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 $ 17,300. Each customer paid in full. No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 5100 Accounts Payable 5100 (To record purchase of raw materials) Factory Labor 4800 Cash 4800 (To record factory labor costs paid) Manufacturing Overhead 1200 Accounts Payable 400 Accumulated Depreciation-Equipment 800 (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 5100 Manufacturing Overhead 1700 Raw Materials Inventory 6800 (To record assignment of direct materials) Work in Process Inventory 3500 Manufacturing Overhead 1300 Factory Labor 4800 (To record assignment of factory labor) Work in Process Inventory 4375 Manufacturing Overhead 4375 (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Cash Cash 17300 Sales Revenue 17300 (To record sale of goods) Cost of Goods Sold 15150 Finished Goods Inventory 15150 (To record the cost of goods sold)