Problem 15-3A (Part Level Submission) Stellar 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, 2014,

the general ledger for Stellar Inc.

contains the following data.

Raw Materials Inventory $4,620

Manufacturing Overhead Applied $35,904

Work in Process Inventory $6,095

Manufacturing Overhead Incurred $34.815

Subsidiary data for Work in Process Inventory

on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Gannon Rosenthal Linton

1) Direct materials : $660 $880 $990

2) Direct labor : 352 594 798

3) Manufacturing overhead : 440 743 798

$1,452 $2,217 $2,426

During June, raw materials purchased on account were $5,390, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $770 and miscellaneous costs of $440 incurred on account. A summary of materials requisition slips and time tickets for June shows the following.

Customer

Job Materials > Requisition Slips Time Tickets

Gannon > $880 $495

Koss > 2,200 880

Rosenthal > 550 396

Linton > 1,430 1,320

Gannon > 330 429

5,390 3,520

General use > 1, 650 1,320

$7,040 $4,840

Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Gannon, Rosenthal, and Linton were completed during June and sold for a total of $20,790.

Each customer paid in full.

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Question part I need your help with are :

(a) Journalize the June transactions:

(i) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred;

(ii) assignment of direct materials, labor, and overhead to production; and

(iii) completion of jobs and sale of goods.

(Credit account titles are automatically indented when amount is entered.

Please Do not indent manually. Round answers to 0 decimal places, e.g. 1,250.)

. Account Titles and Explanation

Debit Credit

(1)

(To record purchase of raw materials)

(To record factory labor costs incurred)

(To record manufacturing overhead costs incurred)

(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)