Problema P20-3A Roprin Corporation is a construction company specializing in custom patios. The patios are constructed of concrete, brick, berglass, and lumber, depending upon customer preference. On June 1, 2020, the general ledger for Roprin Corporation contains the following data.

Raw Materials Inv.	$4,200	Manufacturing Overhead Incurred (Dbito)	$31,650
Work in Process Inv.	$5,540	Manufacturing Overhead Applied (Crdito)	$32,640

Subsidiary data for Work in Process Inventory on June 1 are as follows.

Job Cost Sheets
Customer Job
Cost Element	Rosa	Mariel	Vero
Direct Materials	$ 600	$ 800	$ 900
Direct Labor	320	540	580
Manufacturing Overhead	__400	_675	__725
	$1,320	$2,05	$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 $700 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
Rosa	$ 800	$ 450
Herma	2,000	800
Mariel	500	360
Vero	1,300	1,200
Rosa	300	390
Total Direct Cost	4,900	3,200
Indirect Cost	1,500	1,200
Total Cost	$6,400	$4,400

Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. During June, the patios for customers Rosa, Mariel, and Vero were completed and sold for a total of $18,900 each. Each customer paid in full.

Instructions:

1. 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.

Event	Account	Debit	Credit
i	Raw Materials
	Account Payable
	Factory Labor
	Cash
	Manufacturing Overhead
	Accumulated Depreciation- Equipment
	Account Payable
ii	Work in progress Inventory
	Manufacturing Overhead
	Raw Materials Inventory
	Work in Process Inventory
	Manufacturing Overhead
	Factory Labor
	Work in Process Inventory
	Manufacturing Overhead
iii	Finished Goods Inventory
	Work in process Inventory

2. Post the entries to Work in Process Inventory.
3. Reconcile the balance in Work in Process Inventory with the costs of unnished jobs.
4. Prepare a cost of goods manufactured schedule for June 30, 2020