Clarkson 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, 2011, the general ledger for Clarkson Inc. contains the following data.
Raw Materials Inventory ........... $4,200
Work in Process Inventory ........... $5,540
Manufacturing Overhead Applied ........ $32,640
Manufacturing Overhead Incurred ........ $31,650
Subsidiary data for Work in Process Inventory on June 1 are as follows.

During June, raw materials purchased on account were $3,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $700 and miscellaneous costs of $400 incurred on account.
A summary of materials requisition slips and time tickets for June shows the following.

Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Hokans, Sonnenberg, and Kolsky were completed during June and sold for a total of $18,900. Each customer paid in full.

Instructions
(a) Journalize the June transactions: (i) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (ii) assignment of direct materials, labor, and overhead to production; and (iii) completion of jobs and sale of goods.
(b) Post the entries to Work in Process Inventory.
(c) Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs.
(d) Prepare a cost of goods manufactured schedule forJune.

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Job Cost Sheets Customer Job Hokans Sonnenberg Cost Element Direct materials Direct labor Manufacturing overhead 600 320 400 S 800 540 675 $ 900 580 725 $1,320 $2,015 $2,205 Customer Job Materials Requisition Slips 800 2,000 500 1,300 300 4,900 1,500 Time Tickets $ 450 Hokans Koss Sonnenberg Kolsky Hokans 800 360 1,600 390 3,600 1,200 $4,800 General use $6,400