Waterways Continuing problem-3 (Part Level Submission) Based on the compatibility and efciency ofirs newlv designed sprinkler systems. watenNay's was successful in its bid to upgrade the in'igation systems for 10 soccer iields owned by the local municipality. Three oftne local installation opemtors weie assigned to work an the upgrades as these employees all were familiar with the new systems. At the end orthe rstmonth oi work the following information was pulled from the work in process inventory recurdsfor the jobs that had been started by the three groups. Jnh 50001 May 10 $5.000 May 15 7.500 $7.000 $0.400 May 31 I5.[IC|0 7,200 $41,100 Joh soc-02 May 3 $3.000 May 15 2 $4.300 $5.160 May 31 1.200 3.000 3.600 $4 200 $7 300 $0 750 520 250 Juh soc-03 May 15 $ 2 $2.000 $2.400 May 13 5.000 5.000 7.200 May 31 4.500 4.500 5.400 $10500 312500 315.000 530000 During the month of June the following transactions related to the three active upgrades took place: June 1 Requisib'oned site supplies from raw materials inventoryJob SOC-01, $1,325: Job SOC-02, $860. June 1 Annual construction liability insurance premium paid for 'd1ree site crews, $18,000. June 2 Monthly rental of small equipment for all three sites, $910. June 3 Requisitioned site supplies from ral'.I materials inventoryJob SOC03, $891. June 5 Requisib'oned direct materials from raw materials inventoryJob SOC-01, $2,100; Job SOC02, $6,000; Job SOC-03, $500. June 10 Transferred completed raw materials from the factory, $28,000. June 15 Paid direct labour costs: Job SOC01, $5,000; Job SOC02, $8,000; Job SOC03, $1,500, and employee benets totalling $2,900. June 16 Job SOC-01 completed. June 21 Requisib'oned direct materials from rawI materials inventoryJob SOC03, $3,000. June 21 Requisitioned site supplies from ray.I materials inventoryJob SOC-03, $256. June 23 Job SIDE-03 completed. June 30 Monthly depreciation on large equipment for three sites, $6,000. June 30 Paid direct labour costs: Job SOC-02, $3,200; Job SOC03, $2,200; and employee benets of $2,080. June 30 Paid salary for site supervisors, delivery driver, and site cleaners, $8,000. June 30 Paid rent for onsite portable toilets and garbage containers for the month, $2,100