Ivanhoe Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, berglass, and lumber, depending on customer preference. On June 1, 2022, the general ledger for Ivanhoe Inc. contains the following data. Raw Materials Inventory 3': 4,600 Manufacturing Overhead Applied $ 35,000 Work in Process Inventory 33 5,425 Manufacturing Overhead Incurred $ 29,800 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 $ 900 Direct labor 300 500 500 Manufacturing overhead 375 625 625 $ 1,375 $ 2,025 $ 2,025 During June, raw materials purchased on account were $ 5,000, and $ 5,100 offactory wages were paid. Additional overhead costs consisted of depreciation on equipment $ 900 and miscellaneous costs of $ 500 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 $ 700 $ 800 Koss 1, 900 900 Stevens 600 400 Linton 1,400 1,400 Rodgers 400 500 5,000 4,000 General use 1,500 1,100 $ 6,500 $ 5,100 Overhead was assigned to jobs at the same rate of $ 1.25 per dollar of direct labor cost throughout the year. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $ 20,200. Each customer paid in full at the time of sale. Journalize the June transactions: (1) 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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) (To record purchase of raw materials) (To record factory labor costs paid) (To record manufacturing overhead costs incurred) (2) (To record assignment of direct materials) (To record assignment of factory labor) (To record assignment of manufacturing overhead) (3) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold)