Ivanhoe Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick fiberglass, and lumber, depending on customer preference. On June 1, 2022, the general ledger for Ivanhoe Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,600 Manufacturing Overhead Applied Manufacturing Overhead Incurred $35.000 $5,425 $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 55,000 and 5 5.100 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment S 900 and miscellaneous costs of S 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. 1.1775 INT 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) Raw Materials Inventory 5000 Accounts Payable 5000 (To record purchase of raw materials) Factory Labor 5100 Cash 5100 (To record factory labor costs paid) Manufacturing Overhead 1400 500 Accounts Payable 900 Accumulated Depreciation Equipment To record manufacturing overhead costs incurred) Accumulated Depreciation Equipment 900 (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 5000 Manufacturing Overhead 1500 Raw Materials Inventory 6500 (To record assignment of direct materials) Work in Process Inventory 4000 Manufacturing Overhead 1100 5100 Factory Labor (To record assignment of factory labor) 5000 Work in Process Inventory 5000 Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory 9900 Work in Process Inventory 9900 (To record completion of jobs) Cash 20200 20200 20200 Sales Sevenue (To record sale of goods) 9900 Cost of Goods Sold 9900 Finished Goods Inventory (To record the cost of goods sold)