Enos Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fibreglass, and lumber, depending on customer preference. On June 1, 2016, the general ledger for Enos Inc. contains the following data:

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 of $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 labour cost. The patios for customers Fowler, Haines, and Krantz were completed during June and sold for a total of $18,900. Each customer paid in full.
Instructions
(a) Journalize the June transactions for the following:
1. Purchase of raw materials, factory labour costs incurred, and manufacturing overhead costs incurred
2. Assignment of direct materials, labour, and overhead to production
3. 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 for June.

Raw Materials Inventory Manufacturing Overhead Applied32,640 s 4,200 Work in Process Inventory Manufacturing Overhead Incurred 5,540 31,650 ob Cost Sheets Customer Cost Element Direct materials Direct labour Manufacturing overhead Fowler Haines S 800 540 675 $2,015 $600 320 400 $1,320 Krantz $ 900 580 725 $2,205 Customer Job Fowler Farkas Haines Krantz Fowler Materials Requisition Slips $ 800 2,000 500 1,300 300 4,900 1,500 $6,400 Time Tickets $ 450 800 360 1,600 390 3,600 1,200 800 General use