Sunland 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, 2022, the general ledger for Sunland Inc. contains the following data. Raw Materials Inventory $4,400 Work in Process Inventory $5,550 Manufacturing Overhead Applied Manufacturing Overhead Incurred $31,100 $31,200 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 $600 $800 $1,000 Direct labor 400 500 500 Manufacturing overhead 500 625 625 $1,500 $1,925 $2,125 During June, raw materials purchased on account were $4,900, and $5,100 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $500 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 $800 Koss 2,100 700 Stevens 500 400 Linton 1,300 1,300 Rodgers 300 500 4,900 3,700 General use 1,300 1,400 $6.200 $5,100 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 $20,800. Each customer paid in full at the time of sale. 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) (To record purchase of raw materials) (To record factory labor costs paid) (2) (To record manufacturing overhead costs incurred) (To record assignment of direct materials) (To record assignment of factory labor) (3) (To record assignment of manufacturing overhead) Debit Credit (To record factory labor costs paid) (2) [To record manufacturing overhead costs incurred) (3) (To record assignment of direct materials) (To record assignment of factory labor) (To record assignment of manufacturing overhead) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold) 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 6/30 June Caf Die Materia Maturing Overhead S Prepare a cost of goods manufactured schedule for June. SUNLAND INC. Cost of Goods Manufactured Schedule > eTextbook and Media $