Pharoah Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lurnber, depending on customer preference. On June 1, 2022, the general ledger for Pharoah Inc. contains the following data. Subsidiary data for Work in Process inventory on June 1 are as follows. During June, raw materials purchased on account were $5,400, and $4,600 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $500 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. 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 $17.400. Each customorpaid in fulf at thu timbiners Journalize the June transactions: (1) purchase of rawmaterials, 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. (List all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered, Do not indent manually. (2) Work in Process Itiventory Manufacturing Overhead Raw Materials Inventory (To record assignment of direct materials) Work in Process imventory Manuficturing Overthead Factory Labor (To record assignment of factory labor) Work in Process Inventory Manulacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process lmventory (To record completion of jobs) (To record completion of jobs) Cash \begin{tabular}{|l|l|} \hline 17400 \\ \hline \end{tabular} Soles Revenue (To record sale of goods) Cost of Goods Sold 15175 Finished Goods Imwentory (To record the cost of goods sold) Post the entries to Work in Process Inventory. (Post the entries to Work in Process Imventory in the order presented in the problem)