Suppose that the indirect purchases of labor and raw materials changed to $1,400 and $6,800 respectively.
	Also assume that overhead is applied at the rate of $1.50 per dollar of direct labor.
	The completed works sold for $22,000 cash.  Revise the journal entries to reflect these changes.

(and)(1)	No.	accounts	Debit	Credit
	1	raw material inventory	4900
		Accounts payable		4900
		(To register purchase of raw material on account)
	2	Salaries to pay	4800
		Money		4800
		(To record the payment of wages)
	3	Manufacturing overhead	4000
		Accumulated Depreciation-Equipment		900
		Accounts payable		400
		raw material inventory		1500
		salary expenses		1200
		(To record manufacturing overhead incurred)
(and)(2)	1	inventory in progress	13000
		raw material inventory		4900
		salary expenses		3600
		Manufacturing overhead		4500
		(To record assignment to production)
(and)(3)	1	Finished Goods Inventory	14740
		inventory in progress		14740
		(To record the completion of works)
	2	Money	18900
		sales revenue		18900
		(To record sales)
	3	cost of goods sold	14740
		Finished Goods Inventory		14740
		(To record cost of sales)

(b)

inventory in progress
6/1	Balance	5540	June	Completed work	14740
	Direct materials	4900
	Direct labour	3600
	Overhead Charges Applied	4500
30/6	Balance	3800

(C)

Balance 6/30 in work in process inventory	3800
Unfinished Work (Koss)
Direct materials	2000
Direct labour	800
Manufacturing overhead	1000
	3800

(d)

CASE INC.
Cost of Manufactured Goods List
For the month ended June 30, 2017
Work in progress, June 1		5540
direct materials used	4900
Direct labour	3600
Manufacturing overhead applied	4500
Total manufacturing costs		13000
Total cost of work in process		18540
Less: Work in progress, June 30		3800
cost of manufactured goods		14740

Functioning:

Job Cost Sheets	client work
	rodgers	stevens	Linton	koss	Total
Opening balance	1320	2015	2205	0	5540
Direct materials	1100	500	1300	2000	4900
Direct labour	1240	360	1200	800	3600
Manufacturing overhead	1550	450	1500	1000	4500
Total cost of work $	5210	3325	6205	3800	18540