Wildhorse 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 Wildhorse Inc. contains the following data.

Raw Materials Inventory		$ 4,100		Manufacturing Overhead Applied		$ 34,600
Work in Process Inventory		$ 5,900		Manufacturing Overhead Incurred		$ 29,300

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		$ 600		$ 900		$ 800
Direct labor		400		600		600
Manufacturing overhead		500		750		750
		$ 1,500		$ 2,250		$ 2,150

During June, raw materials purchased on account were $ 5,200, and $ 4,600 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $ 900 and miscellaneous costs of $ 400 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		$ 800		$ 800
Koss		2,200		800
Stevens		600		400
Linton		1,400		1,100
Rodgers		200		400
		5,200		3,500
General use		1,600		1,100
		$ 6,800		$ 4,600

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 $ 18,700. Each customer paid in full at the time of sale.

(a)

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.)