Problem 3.33A a-d Enos Inc. general ledger for Enos Inc. contains the following data: 2020, the s a construction company specializing in custom patios. The patios are constructed concrete, brick, fibreglass, and lumber, depending on customer preference. On June Raw Materials Inventory $5,300 Work Process Inventory $5,880 Manufacturing Overhead Applied 33,440 Manufacturing Overhead Incurred 30,750 Subsidiary data for Work in Process Inventory on June 1 are as follows: Job Cost Sheets Customer Cost Element Fowler Haines Krantz Direct materials $680 $860 $920 Direct labour 320 580 620 Manufacturing overhead 400 725 775 $1,400 $2,165 $2,315 During 4Disurred on account. hased on account we $3,660, and wages wer Add overh of 20 misce eous costs $ A summary of materials requisition slips and time tickets for June shows the following: A summary of materials requisition slips and time tickets for June shows the following: Materials Requisition Slips Time Tickets Customer Job Fowler $1,200 $940 Farkas 2,140 800 Haines 620 440 Krantz 1,380 1,720 5,340 3.900 General use 1,700 1,200 $7,040 $5,100 f direct labour cost. The patios for customers Fowler, Haines, and Krantz were completed during June and sold for Overhead was charged to jobs at the same rate $19,020. Each customer paid in full total of $1.25 per dollar Journalize the June transactions for the following: (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) 1. purchase of raw materials, factory labour costs incurred, and manufacturing overhead costs incurred 2. assignment of direct materials, labour, and overhead to production 3. completion of jobs and sale of goods No. Account Titles and Explanation Debit Credit 1. Raw Materia ls Inventory 3660 3660 Accounts Payable (To record purchase of raw materials) Factory Labour 5100 Cash 5100 (To rocord factory labour costs incurred) ailable attempts. Manufacturing Overhead 1160 Accumulated Depreciation-Equipment 720 Accounts Payable 440 (To record manufacturing overhead costs incurred) 2. Work in Process Inventory 5340 Manufacturing Overhead 1700 Raw Materials Inventory 7040 (To record assignment of direct materials) Work in Process Inventory 3900 Manufacturing Overhead 1200 Factory Labour 5100 (To record assignment of direct labour) Work in Process Inventory 4875 Manufacturing Overhead 4875 (To record assignment of manufacturing overhead to production) 3. Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Cash 19020 Sales Revenue 19020 (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record cost of jobs sold) Post the entries to Work in Process Inventory. (Post entries in the order displayed in the problem statement.) Work in Process Inventory 5880 Balance Direct materials 5340 3900 Direct labour Overhead applied 4875 Balance 4340 Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Work in Process Inventory 19020 Farkas 4340 Job