Case Inc. is a construction company that specializes in custom patios. Patios are constructed of concrete, brick,

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Question:

Case Inc. is a construction company that specializes in custom patios. Patios are constructed of concrete, brick, fiberglass, and wood, depending on customer preference. As of June 1, 2017, Case Inc.'s general ledger contains the following data.

raw materials inventory		$ 5,166		Manufacturing overhead applied		$ 40,147
inventory in progress		$ 6,814		Manufacturing overhead incurred		$ 38,930

Secondary data for work in process inventory as of June 1 is as follows.

Job Cost Sheets
	client work
cost element	rodgers	stevens	Linton
Direct materials	$ 738	$ 984	$ 1,107
Direct labour	394	664	713
Manufacturing overhead	492	830	892
	$ 1,624	$ 2,478	$ 2,712

During June, raw materials purchased on account were $6,027 and all salaries were paid. Additional overhead expenses consisted of equipment depreciation of $1,107 and miscellaneous expenses of $492 incurred on account.

A summary of material requisition tickets and time tickets for June shows the following.

client work	Material Request Vouchers	time tickets
rodgers	$ 984	$ 1,046
koss	2,460	984
stevens	615	443
Linton	1,599	1,476
rodgers	369	480
	6,027	4,429
general use	1,845	1,476
	$ 7,872	$ 5,905

Overhead expenses were charged to jobs at the same rate of $1.25 per dollar of direct labor cost. Patios for clients Rodgers, Stevens and Linton were completed during June and sold for a total of $23,247. Each customer paid in full.

A: Account for the June transactions:

(1) for the purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (2) allocation of direct materials, labor, and overhead to production; and (3) completion of work and sale of goods.

B : Reconcile the balance in the Work in Process Inventory with the costs of unfinished work.

C : Prepare a cost of goods manufactured schedule for June.