Case 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, 2020, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $4,500 Manufacturing Overhead Applied $30,100 Work in Process Inventory $5,450 Manufacturing Overhead incurred $34,300 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 $700 $700 $900 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,375 $1,825 $2,250 During June, raw materials purchased on account were $5,200, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 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 2,200 800 Stevens 600 400 Linton 1.400 1,000 600 Customer Job Materials Requisition Slips Time Tickets Rodgers $700 $800 Koss 2,200 800 Stevens 400 Unton 1,400 1,000 Rodgers 300 400 5.200 3.400 General use 1,300 1,400 $6,500 $4,800 Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $19,200. Each customer paid in full Journalize the June transactions: (1) for 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Credit No. Account Titles and Explanation (1) Raw Materials Inventory 5200 Accounts Payable 5200 (To record purchase of raw materials) Factory Wag 4800 Cash (To record factory labor costs pald) Manufacturing Overhead 1400 Debit Credit No. Account Titles and Explanation (1) Raw Materials Inventory 5200 Accounts Payable 5200 (To record purchase of raw materials) Factory Wag 4800 Cash 4800 (To record factory labor costs paid) Manufacturing Overhead 1400 Accounts Payable Accumulated Depreciation Equipment 900 (To record manufacturing overhead costs incurred) Work in Process Inventory 5200 Manufacturing Overhead 1300 Raw Materials Inventory (To record assignment of direct materials) Work in Process inventory 3400 Manufacturing Overhead 1400 Factory Labor 4800 (To record assignment of factory labor) 6500 Raw Materials Inventory (To record assignment of direct materials) Work in Process Inventory 3400 Manufacturing Overhead 1400 4800 Factory Labor (To record assignment of factory labor) work Man (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Cost of Goods Sold Finished Goods Inventory (To record sale of goods) Cash Sale (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 June 6/30 eTextbook and Media Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Jobs Direct Materials $ + Direct Labor $ - Manufa eTextbook and Media Prepare a cost of goods manufactured schedule for June. CASE INC. Cost of Goods Manufactured Schedule eTextbook and Media