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 $20,800. Each customer paid in full.

Wildhorse 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, 2020, the general ledger for Wildhorse Inc. contains the following data. $4,400 $34,100 Raw Materials Inventory Work in Process Inventory Manufacturing Overhead Applied Manufacturing Overhead Incurred $5,550 $34.300 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Rodgers Stevens Linton $500 $900 $1,000 Cost Element Direct materials Direct labor Manufacturing overhead 200 500 700 250 625 875 $950 $2,025 $2,575 During June, raw materials purchased on account were $5,100, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Materials Requisition Slips $700 Customer Job Rodgers Koss Stevens Time Tickets $700 700 2,100 500 400 Linton 1.400 1,300 Rodgers 400 400 5,100 3,500 General use 1,300 1,200 $6,400 $4,700 (1) Raw Materials inventory Accounts Payable (To record purchase of raw materials) Factory Labor Ceah To record factory labor costs paid) Manufacturing Overhead Accumulated Depredation Equipment Account Payable (To record manufacturing overhead costs incurred 2) Work in Process Inventory Manufacturing Overhead Raw Materials vry (To record assignment of direct materials) Work In Process Invertory I NA NA NA NA NA DATA IN HAIN DI CHA JIH DAN ANDA Manufacturing Overhead Factory Labor (To record assignment of factory labor) Work In Process inventory Manufacturing Overhead To record assignment of manufacturing overhead) Finland Goods Inventory Work In Process Invertory (To recordi completion of jobs Sales Revenue (To record sale of goods Coat of Good Sold Finished Good Inventory