On June 1, 2017, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $4,578 Manufacturing Overhead Applied $35,578 Work in Process Inventory $6,039 Manufacturing Overhead Incurred $34,499 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 $654 $872 $981 Direct labor 349 589 632 Manufacturing overhead 436 736 790 $1,439 $2,197 $2,403 During June, raw materials purchased on account were $5,341, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $981 and miscellaneous costs of $436 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Koss Customer Job Materials Requisition Slips Time Tickets Rodgers $872 $927 2,180 872 Stevens 545 392 Linton 1,417 1,308 Rodgers 327 425 5,341 3,924 General use 1,635 1,308 $6,976 $5,232 During June, raw materials purchased on account were $5,341, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $981 and miscellaneous costs of $436 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Koss Customer Job Materials Requisition Slips Time Tickets Rodgers $872 $927 2,180 872 Stevens 545 392 Linton 1,417 1,308 Rodgers 425 5,341 3,924 General use 1,635 1,308 $6,976 $5,232 327 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 $20,601. Each customer paid in full. Journalize the June transactions: (1) for 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 2,500.)