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		$4,868		Manufacturing Overhead Applied		$37,830
Work in Process Inventory		$6,420		Manufacturing Overhead Incurred		$36,682

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		$695		$927		$1,043
Direct labor		371		626		672
Manufacturing overhead		464		782		840
		$1,530		$2,335		$2,555

During June, raw materials purchased on account were $5,679, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $811 and miscellaneous costs of $464 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		$927		$522
Koss		2,318		927
Rosenthal		580		417
Linton		1,507		1,391
Gannon		348		452
		5,680		3,709
General use		1,739		1,391
		$7,419		$5,100

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 $21,905. 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.

Please show work.