Pharoah 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 Pharoah Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $3,900 Manufacturing Overhead Applied $5,675 Manufacturing Overhead Incurred $30,700 $32,000 ogle Drive 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 Direct labor $500 400 500 $1,400 $800 500 625 $1,925 $1,000 600 750 $2,350 Manufacturing overhead During June, raw materials purchased on account were $5,000, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $400 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 $900 $900 Koss 800 1,800 600 Stevens 400 Linton 1,300 1,400 300 Rodgers 400 5,000 3,800 General use 1,400 1,200 $5,000 $6,400 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. HUU. ALLUUIL TILICS alu LaplallaLIUI (To record purchase of raw materials) (To record factory labor costs paid) (To record manufacturing overhead costs incurred) (To record assignment of direct materials) (To record assignment of factory labor) (To record assignment of manufacturing overhead) (3) (To record completion of jobs) 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 June 6/30 e Textbook and Media List of Accounts Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Materials $ + Direct Labor $ + Manufacturing Overhead $ e Textbook and Media List of Accounts Prepare a cost of goods manufactured schedule for June. PHAROAH INC. Cost of Goods Manufactured Schedule e Textbook and Media List of Accounts