Sandhill Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending on customer preference. On June 1, 2025, the general ledger for Sandhill Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $3,900 $5,975 Manufacturing Overhead Applied Manufacturing Overhead Incurred $35,600 $29.400 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 $1,000 Direct labor 300 500 700 Manufacturing overhead 375 625 875 $1,375 $2,025 $2.575 During June, raw materials purchased on account were $4,600, and $4,900 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $800 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 $700 $900 Koss 1,800 700 Stevens 500 400 During June, raw materials purchased on account were $4,600, and $4,900 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $800 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 $700 $900 Koss 1,800 700 Stevens 500 400 Linton 1,300 1,300 Rodgers 300 400 4,600 3,700 General use 1,500 1,200 $6,100 $4,900 Overhead was assigned to jobs at the same rate of $1.25 per dollar of direct labor cost throughout the year. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $18,500. Each customer paid in full at the time of sale. (a) Your answer is correct. Journalize the June transactions: (1) 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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) C (a) Your answer is correct. Journalize the June transactions: (1) 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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (1) Raw Materials Inventory Accounts Payable (To record purchase of raw materials) Factory Labor Cash (To record factory labor costs paid) Manufacturing Overhead Accumulated Depreciation-Equipment Accounts Payable (To record manufacturing overhead costs incurred) (2) Work in Process Inventory Manufacturing Overhead Debit 4600 4900 1200 4600 1500 Credit 4600 4900 800 400 Manufacturing Overhead Accumulated Depreciation-Equipment Accounts Payable (To record manufacturing overhead costs incurred) (2) Work in Process Inventory Manufacturing Overhead Raw Materials Inventory (To record assignment of direct materials) Work in Process Inventory Manufacturing Overhead Factory Labor (To record assignment of factory labor) Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory. 1200 4600 1500 3700 1200 4625 15525 800 400 6100 4900 4625 Work in Process Inventory Manufacturing Overhead Factory Labor (To record assignment of factory labor) Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Cash Sales Revenue (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold) 3700 1200 4625 15525 18500 15525 4900 4625 15525 18500 15525 (b) Your answer is partially correct. 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 Balance 5975 June Completed Work Direct Materials 4600 Direct Labor 3700 Overhead Applied 4625 6/30 Balance eTextbook and Media 15525