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, 2014, the general ledger for Stellar Inc. contains the following data.

Raw Materials Inventory	$4,200	Manufacturing Overhead Applied	$32,640
Work in Process Inventory	$5,540	Manufacturing Overhead Incurred	$31,650

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

Job Cost Sheets
	Customer Job
Cost Element	Gannon	Rosenthal	Linton
Direct materials	$ 600	$ 800	$ 900
Direct labor	320	540	580
Manufacturing overhead	400	675	725
	$1,320	$2,015	$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
Gannon	$ 800	$ 450
Koss	2,000	800
Rosenthal	500	360
Linton	1,300	1,200
Gannon	300	390
	4,900	3,200
General use	1,500	1,200
	$6,400	$4,400

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 $18,900. 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.
	2 Post the entries to Work in Process Inventory.

	3 Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs.
	4 Prepare a cost of goods manufactured schedule for June. Cost of goods manufactured $13,840