No Account Titles and Explanation Debit Credit 1 w Materials ar 4700 Account to be 14700 To record purchase of raw materials) Fectory Labor 4700 Cash 4700 To recond Factory labor costs peid Manufacturing Overhead 1400 Accumulated Depredlon-Emulament 4500 ACUM DO To record manufacturing overhead costs incurred 12 War Den 4700 Menu Over 1400 Motivatory B To record assignment of ret materials Work in proceso 3100 Manufacturing ved 1300 Fort Labor 470 To record assignment of factory labor) Narcin Proceano 48ZE Manufacturing Ovemus LE 25 To record assignment of manufacturing overhead) 031 FIPS Cleed very 14556 Work in Precis inventory 14830 To record coralesanatos 20.00 Sales Rava 5600 To record sale of goods Cost of Goods Sold 14680 Finrad Goods Inventory 4539 (To record the cost of goods sold) e Textbook and Media Blossom Inc. is a construction company specializing in custom patios The patios are constructed of concrete, brick fiberglass and Number depending on customer preferenca. On June 1, 2022, the general ledger for Blossom Ine, contains the following data Raw Materials inventory $4,600 Manufacturing Overhead Applied $35, 400 Work in Process Inventory $5.350 Manufacturing Overhead Incurred $32.100 Subsidiary data for Work in Process Inventory on June 1are as follows Job Cast Sheets Customer Job Cost Element Rodgers Stevens Linton Direct materias $1600 $700 900 Direct labor 200 500 600 Manufacturing overhead 275 825 750 $1,275 $1,825 $2,250 During June, aw materials purchased on account were $4700 and $4,700 of factory wages were pale Adelona overhead costs consisted of depreciation on saulament $1,000 and misce ancous costs of $ incurred an adunt. Asummary of materials requisitions ips and time tickets for June shows the following Customer Job Materials Requisition Slips Time Tickets Rodgers Sena 5800 MISS 1.600 900 Stevens 400 300 Linton 1.000 1.300 Rodgers ba 900 4.700 E 700 General use 1,400 1.000 SS 100 $4700 Overhead was assigned to jobs at the same rate of $1.25 per dolar Di Birect abar cast throughout the year. The pasios for customers Rodgers, Stavans, and Linton were completa euring Jurs and sole for a sotal af $20.600. Each customer paid in full at the time of (6) Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem Work in Process Inventory 6/1 Jung >