(c) Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs.

Carla Vista 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 Carla Vista Inc.contains the following data. Raw Materials Inventory $4.200 Manufacturing Overhead Applied $30,300 Work in Process Inventory $5.450 Manufacturing Overhead Incurred $30,200 Subsidiary data for Work in Process Inventory on June 1 are as follows. Linton Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $600 $900 Direct labor 400 500 Manufacturing overhead 500 625 $1,500 $2,025 $800 500 625 $1,925 During June, raw materials purchased on account were $4,800, 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 Materials Requisition Slips $700 1.800 Time Tickets $1,000 900 Koss Stevens 600 300 Linton 1,400 1,200 Rodgers 300 400 4.800 3,800 General use 1.400 1,100 $6,200 $4,900 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 $20,700. 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.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 4800 Accounts Payable (To record purchase of raw materials) Factory Labor 4900 Cash (To record factory labor costs paid) Manufacturing Overhead 1400 Accounts Payable Accumulated Depreciation Equipment (To record manufacturing overhead costs incurred) (2) Work In Process Inventory 4800 IS THE SAME TIME IN TA INI ITO TIN TAI Manufacturing Overhead 1400 Raw Materials Inventory (To record assignment of direct materials) Work in Process Inventory 3800 Manufacturing Overhead 1100 Factory Labor (To record assignment of factory labor) Work in Process Inventory 4750 Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory 14975 Work In Process Inventory 14975 3) Finished Goods Inventory 14975 Work In Process Inventory 14975 (To record completion of jobs) Cash 20700 Sales Revenue IN HOITO 20700 (To record sale of goods) Cost of Goods Sold 14975 Finished Goods Inventory 14975 (To record the cost of goods sold) 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 Balance 5450 June Completed Work 14975 Direct Materials 4800 Direct Labor 3800 Overhead Applied 4750 6/30 Balance 3825 (c) Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Costs of unfinished Job: Direct Materials $ - + Direct Labor $ (c) Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. Direct Labor $ + Manufacturing Overhead $ = $