Problem 15-3A (Part Level Submission) Case 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, 2017, the general ledger for Case Inc. contains the following data, Raw Materials Inventory Work in Process Inventory $5,208 Manufacturing Overhead Applied $6,870 Manufacturing Overhead Incurred $40,474 $39,246 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Rodgers Stevens Linton Cost Element Direct materials Direct labor Manufacturing overhead $744 397 496 $1,637 $992 670 837 $2,499 $1,116 719 899 $2,734 During June, raw materials purchased on account were $6,076, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,116 and miscellaneous costs of $496 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition slips Time Tickets $1,054 992 Rodgers Koss Stevens Linton Rodgers $992 2,480 620 1,612 446 1,488 484 372 6,076 1,860 4,464 1,488 General use $7,936 $5,952 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 $23,436. Each customer paid in full. Journalize the June transactions: (1) for 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 2,500.) No. Account Titles and Explanation Debit Credit (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) (To record sale of goods) (To record the cost of goods sold)