Oriole 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 Oriole Inc. contains the following data.

Raw Materials Inventory		$4,500		Manufacturing Overhead Applied		$35,900
Work in Process Inventory		$5,675		Manufacturing Overhead Incurred		$29,300

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		$600		$900		$800
Direct labor		300		600		600
Manufacturing overhead		375		750		750
		$1,275		$2,250		$2,150

During June, raw materials purchased on account were $5,200, and $4,700 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $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		$800		$700
Koss		2,200		800
Stevens		400		300
Linton		1,500		1,300
Rodgers		300		300
		5,200		3,400
General use		1,600		1,300
		$6,800		$4,700

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 $18,000. Each customer paid in full at the time of sale.

(a)

(b)

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	select an opening name Overhead AppliedDirect MaterialsCompleted WorkBalanceDirect Labor	enter a debit amount	June	select an item Direct MaterialsDirect LaborCompleted WorkOverhead AppliedBalance	enter a credit amount
	select an item Direct LaborDirect MaterialsOverhead AppliedBalanceCompleted Work	enter a debit amount		select an item Overhead AppliedDirect LaborCompleted WorkBalanceDirect Materials	enter a credit amount
	select an item Direct MaterialsOverhead AppliedBalanceCompleted WorkDirect Labor	enter a debit amount		select an item Direct MaterialsCompleted WorkOverhead AppliedBalanceDirect Labor	enter a credit amount
	select an item Overhead AppliedBalanceCompleted WorkDirect LaborDirect Materials	enter a debit amount		select an item Overhead AppliedBalanceDirect MaterialsCompleted WorkDirect Labor	enter a credit amount
6/30	select a closing name Direct MaterialsDirect LaborBalanceOverhead AppliedCompleted Work	enter a debit balance		select a closing name Direct MaterialsDirect LaborOverhead AppliedBalanceCompleted Work	enter a credit balance