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 $5,900 Manufacturing Overhead Incurred $35,500 $30,000 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheels Customer Job Cost Element Rodgers Stevens Linton Direct materials $600 $700 $1,000 Direct labor 300 600 700 Manufacturing overhead 375 750 875 $1,275 $2,050 $2,575 During June, raw materials purchased on account were $4,900, 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 Time Tickets $800 $800 Koss 2,000 Stevens 400 888 700 300 Linton 1.300 1.100 Rodgers 400 300 4,900 3.200 General use 1,400 1,400 $6,300 $4.600 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 $19.800 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 (1) (To record purchase of raw materials) (To record factory labor costs paid) (2) (To record manufacturing overhead costs incurred) (To record assignment of direct materials) (To record assignment of factory labor) Debit Credit (3) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold)