Problem 2-3A (Video) 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, 2020, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $4,600 Manufacturing Overhead Applied $35,500 Work in Process Inventory S5,900 Manufacturing Overhead Incurred $30,000 Subsidiary data for Work in Process Inventory on June 1 are as follows. Cost Element Direct materials Direct labor Manufacturing overhead Job Cost Sheets Customer Job Rodgers Stevens $600 $700 300 600 750 $1,275 $2,050 Linton $1,000 700 375 875 $2,575 During June, raw materials purchased on account were $4.900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment 51,000 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Time Tickets Rodgers Koss Stevens Linton Rodgers Materials Requisition Slips 5800 2,000 400 1,300 400 4,900 1,400 56,300 $800 700 300 1,100 300 3,200 1,400 54,600 General use 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 $19,800. Each customer paid in full. Joumalize 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.) 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) (2) (To record assignment of direct materials) (To record assignment of factory labor) (To record assignment of manufacturing overhead) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold) SHOW LIST OF ACCOUNTS Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem.) Work in Process Inventory 6/1 6/30 SHOW LIST OF ACCOUNTS Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Materials $ + Direct Labor $ + Manufacturing Overhead $ SHOW LIST OF ACCOUNTS Prepare a cost of goods manufactured schedule for June. CASE INC. Cost of Goods Manufactured Schedule