Raw Materials Inventory			5,000
	Accounts Payable			5,000
Factory Labor			5,100
	Cash			5,100
Manufacturing Overhead			1,400
	Accumulated Depreciation-Equipment			900
	Accounts Payable			500
Work in Process Inventory			5,000
Manufacturing Overhead			1,500
	Raw Materials Inventory			6,500
Work in Process Inventory			4,000
Manufacturing Overhead			1,100
	Factory Labor			5,100
Work in Processs Inventory (4000*1.25)			5,000
	Manufacturing Overhead			5,000
Finished Goods Inventory			15,550
	Work in Process Inventory			15,550
Accounts Receivable			20,200
	Sales Revenue			20,200
Cost of goods sold			15,550
	Finished Goods Inventory			15,550

What are the entries to Work in Process Inventory?

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 $35,000 Work in Process Inventory $5,425 Manufacturing Overhead Incurred $29,800 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 $700 $900 $900 Direct labor 300 500 Manufacturing overhead 375 625 $1,375 $2,025 $2,025 500 625 During June, raw materials purchased on account were $5,000, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $500 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Materials Requisition Time Job Slips Tickets Rodgers $700 $800 Koss 1,900 900 Stevens 600 400 Linton 1,400 1,400 Rodgers 400 500 5,000 4,000 General use 1,500 1,100 $6,500 $5,100 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 $20,200. Each customer paid in full