Pharoah Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and 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\mathrm{.}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 customer paid in full at the time of sale. Post the entries to Work in Process Inventory. $($Post the entries to Work in Process Inventory in the order presented in the problem.$)$

lumber, 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.

Job Cost Sheets