job costing Enos 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, 2008, the general ledger for Enos Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,200 $5,540 Manufacturing Overhead Applied Manufacturing Overhead Incurred $32,640 $31,650 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Fowler Haines Direct materials $600 $800 Direct labor 320 540 Manufacturing overhead 400 675 $1,320 $2,015 Krantz $900 580 725 $2,205 During June, raw materials purchased on account were $3,900 and all wages were paid. Additional overhead costs consisted of depreciation on equipment $700 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 Fowler $800 $450 Elgin 2,000 800 500 360 Krantz 1,300 1,600 Fowler 300 390 4,900 3,600 General use 1,500 1,200 $6,400 $4,800 Haines Overhead was assigend to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Fowler, Haines, and Krantz were completed during June and sold for a total of $18,900 Each customer paid in full. Instructions: (a)(i)(a) Joumalize the June transactions for purchase of raw materials. (a)(i)(b) Joumalize the June transactions for factory labor costs. (a)i)(c) Joumalize the June transactions for manufacturing overhead costs incurred. (a)(ii)(a) Joumalize the June transactions for the assignment of direct materials. (a)(ii)(b) Joumalize the June transactions for the assignment of direct labor. (a)(ii)(c) Joumalize the June transactions for the assignment of overhead to production. (a)(iii)(a) Journalize the June transactions for the completion of jobs. (a)(iii)(b) Joumalize the June transactions for the sale of goods. (b) Post the entries to Work in Process Inventory. (c) Reconcile the balance in Work in Process Inventory with the costs of unfinished goods. (d) Prepare a cost of goods manufactured schedule for June