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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) Journalize the June transactions: (1) purchase of raw materials, 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 account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) (To record purchase of raw materials) (To record factory labor costs paid) 1 (To record manufacturing overhead costs incurred) (2) (To record assignment of direct materials) (2) (To record assignment of direct materials) (To record assignment of factory labor) (To record assignment of manufacturing overhead) (3) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold) e Textbook and Media (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 June $ e Textbook and Media List of Accounts Save for Later Attempts: 0 of 5 used Submit