PROBLEM 2-3 Prepare entries in a job order cost system and cost of goods manufactured schedule. 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 $4,200 Manufacturing Overhead Applied $32,640 Work in Process Inventory $5,540 Manufacturing Overhead Incurred $31,650 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 S 600 S 800 S 900 Direct labor 320 540 580 Manufacturing overhead_400 6 75_725 $1,320 $2,015 $2,205 During June, raw materials purchased on account were $4.900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 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 S 850 Koss 2,000 800 Stevens 500 360 Linton 1,200 Rodgers 300 390 4,900 3,600 General use 1,500 1,200 $6,400 $4,800 1,300 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 $18.900. Each customer paid in full. (a) 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. (b) Post the entries to Work in Process Inventory. (c) Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Prepare a cost of goods manufactured schedule for June