Problem 20-3A 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 $4,830 Manufacturing Overhead Applied $37,536 Work in Process Inventory $6,371 Manufacturing Overhead Incurred $36,398 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 $690 $920 $1,035 Direct labor 368 621 667 Manufacturing overhead 460 776 834 $1,518 $2,317 $2,536 During June, raw materials purchased on account were $5,635, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,035 and miscellaneous costs of $460 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 $920 $978 Koss 2,300 920 Stevens 575 414 Linton 1,495 1,380 Rodgers 345 449 5,635 4,141 General use 1,725 1,380 $7,360 $5,521 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 $21,735. Each customer paid in full. Partially correct answer. Your answer is partially correct. Try again. 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.