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$4,746Manufacturing Overhead Applied$36,883Work in Process Inventory$6,260Manufacturing Overhead Incurred$35,765

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$678$904$1,017Direct labor362610655Manufacturing overhead452763819$1,492$2,277$2,491

During June, raw materials purchased on account were $5,537, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,017and miscellaneous costs of $452incurred on account.

A summary of materials requisition slips and time tickets for June shows the following.

Customer Job

Materials Requisition Slips

Time Tickets

Rodgers$904$961Koss2,260904Stevens565407Linton1,4691,356Rodgers3394415,5374,069General use1,6951,356$7,232$5,425