Stellar 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, 2012, the general ledger for Stellar Inc. contains the following data. Raw Materials Inventory $4, 351 Manufacturing Overhead Applied $33, 815 Work in Process Inventory $5, 739 Manufacturing Overhead Incurred $32, 789 Subsidiary data for Work in Process Inventory on June 1 are as follows. During June, raw materials purchased on account were $4, 040, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $725 and miscellaneous costs of $414 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Overhead was charged to jobs at the same rate of $1. 25 per dollar of direct labor cost. The patios for customers Gannon, Rosenthal, and Linton were completed during June and sold for a total of $19, 580. Each customer paid in full. 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. (List multiple debit/credit entries from largest to smallest amount, e. g. 10, 5, 2. Round computations and final answers to 0 decimal places, e. g. 2, 100.) Post the entries to Work in Process Inventory. Balance June Direct materials Direct labor Overhead applied Completed Work Balance Post the entries to Work in Process Inventory. Balance June Direct materials Direct labor Overhead applied Completed Work Balance Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Work in process inventory Job: Prepare a cost of goods manufactured schedule for June. (List multiple entries from largest to smallest amounts, e. g. 10, 5, 1.) Total manufacturing costs Total cost of work in process Less: Cost of goods manufactured Stellar 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, 2012, the general ledger for Stellar Inc. contains the following data. Raw Materials Inventory $4, 351 Manufacturing Overhead Applied $33, 815 Work in Process Inventory $5, 739 Manufacturing Overhead Incurred $32, 789 Subsidiary data for Work in Process Inventory on June 1 are as follows. During June, raw materials purchased on account were $4, 040, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $725 and miscellaneous costs of $414 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Overhead was charged to jobs at the same rate of $1. 25 per dollar of direct labor cost. The patios for customers Gannon, Rosenthal, and Linton were completed during June and sold for a total of $19, 580. Each customer paid in full. 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. (List multiple debit/credit entries from largest to smallest amount, e. g. 10, 5, 2. Round computations and final answers to 0 decimal places, e. g. 2, 100.) Post the entries to Work in Process Inventory. Balance June Direct materials Direct labor Overhead applied Completed Work Balance Post the entries to Work in Process Inventory. Balance June Direct materials Direct labor Overhead applied Completed Work Balance Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Work in process inventory Job: Prepare a cost of goods manufactured schedule for June. (List multiple entries from largest to smallest amounts, e. g. 10, 5, 1.) Total manufacturing costs Total cost of work in process Less: Cost of goods manufactured