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		Manufacturing Overhead Applied		$31,100
Work in Process Inventory		$5,550		Manufacturing Overhead Incurred		$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.

(a)

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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	Debit	Credit
(1)	enter an account title to record purchase of raw materials	enter a debit amount	enter a credit amount
	enter an account title to record purchase of raw materials	enter a debit amount	enter a credit amount
	(To record purchase of raw materials)
	enter an account title to record factory labor costs paid	enter a debit amount	enter a credit amount
	enter an account title to record factory labor costs paid	enter a debit amount	enter a credit amount
	(To record factory labor costs paid)
	enter an account title to record manufacturing overhead costs incurred	enter a debit amount	enter a credit amount
	enter an account title to record manufacturing overhead costs incurred	enter a debit amount	enter a credit amount
	enter an account title to record manufacturing overhead costs incurred	enter a debit amount	enter a credit amount
	(To record manufacturing overhead costs incurred)
(2)	enter an account title to record assignment of direct materials	enter a debit amount	enter a credit amount
	enter an account title to record assignment of direct materials	enter a debit amount	enter a credit amount
	enter an account title to record assignment of direct materials	enter a debit amount	enter a credit amount
	(To record assignment of direct materials)
	enter an account title to record assignment of factory labor	enter a debit amount	enter a credit amount
	enter an account title to record assignment of factory labor	enter a debit amount	enter a credit amount
	enter an account title to record assignment of factory labor	enter a debit amount	enter a credit amount
	(To record assignment of factory labor)
	enter an account title to record assignment of manufacturing overhead	enter a debit amount	enter a credit amount
	enter an account title to record assignment of manufacturing overhead	enter a debit amount	enter a credit amount
	(To record assignment of manufacturing overhead)
(3)	enter an account title to record completion of jobs	enter a debit amount	enter a credit amount
	enter an account title to record completion of jobs	enter a debit amount	enter a credit amount
	(To record completion of jobs)
	enter an account title to record sale of goods	enter a debit amount	enter a credit amount
	enter an account title to record sale of goods	enter a debit amount	enter a credit amount
	(To record sale of goods)
	enter an account title to record the cost of goods sold	enter a debit amount	enter a credit amount
	enter an account title to record the cost of goods sold	enter a debit amount	enter a credit amount
	(To record the cost of goods sold)

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