. = A summary of materials requisition slips and time tickets for June shows the following. Time Tickets $800 Customer Job Rodgers Koss Stevens Linton Rodgers Materials Requisition Slips $800 1,800 400 1.300 400 4,700 1,400 $6,100 900 300 1,300 400 3,700 1,000 $4.700 General use Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens. and Linton were completed during June and sold for a total of $20,600. Each customer paid in full. T! Case 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, 2020, the general ledger for Case Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,600 Manufacturing Overhead Applied $5.350 Manufacturing Overhead Incurred $35,400 $32,100 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $600 $700 Direct labor 300 500 Manufacturing overhead 375 625 $1.275 $1,825 Linton $900 600 750 $2.250 During June, raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following Customer Job Rodgers Koss Materials Requisition Slips $800 1,800 Time Tickets $800 900 Overhead was charged to JODS P1.2 per cost. The patios for customers Rodgers, Steve and Linton were completed during June and sold for a total of $20,600. Each customer paid in full. Journalize the June transactions: (1) for 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Credit No. Account Titles and Explanation Raw Materials Inventory 4,700 4,700 Accounts Payable (To record purchase of raw materials) Factory Labor Cash Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem) Work in Process Inventory 6/1 June Balance Direct Materials 4.700 Direct Labor Overhead Applied 6/30 Balance e Textbook and Media List of Accounts Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Libor Koss Direct Materials Prepare a cost of goods manufactured schedule for June, CASE INC. Cost of Goods Manufactured Schedule For the Month Ended June 30, 2020 Work in Process, June 1 Direct Materials Used Direct Labor Manufacturing Overhead Applied Total Manufacturing Costs Total Cost of Work in Process Less Work in Process, June 30 $ Cost of Goods Manufactured