Journalize the June transactions: (i) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (ii) assignment of direct materials, labor, and overhead to production; and (iii) completion of jobs and sale of goods.

Prepare entries in a job order cost system and cost of goods manufactured schedule P15-3A Case Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending upon customer prefer- ence. On June 1, 2017, the general ledger for Case Inc. contains the following data (LO 1, 2,3, 4, 5), AP Raw Materials Inventorv Work in Process Inventory $4,200 $5,540 Manufacturing Overhead Applied Manufacturing Overhead Incurred $32,640 $31,650 XLS Subsidiary data for Work in Process Inventory on June 1 are as follows Job Cost Sheets Customer Job Cost Element Rodgers Direct materials Direct labor Manufacturing overhead $600 320 400 Stevens $ 800 540 675 $2,015 Linton $900 580 725 $2,205 $1,320 During June, raw materials purchased on account were $4,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscel laneous 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 $ 800 2,000 500 1,300 300 4,900 1,500 $6,400 Time Tickets $ 850 800 360 1,200 390 3,600 1,200 $4,800 General use 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 $18,900. Each customer paid in full Instructions (a) Journalize the June transactions: (1) for purchase of raw materials, factory labor costs