Current Attempt in Progress During June, raw materials purchased on account were $$5,400,$ and $$4,600$ of factory wages were paid. Additional overhead costs

consisted of depreciation on equipment $$1,000$ and miscellaneous costs of $$500$ incurred on account.

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

Overhead was assigned to jobs at the same rate of $$1\mathrm{.}25$ per dollar of direct labor cost throughout the year. The patios for customers

Rodgers, Stevens, and Linton were completed during June and sold for a total of $$17,400.$ Each customer paid in full at the time of sale. Post the entries to Work in Process Inventory. $($Post the entries to Work in Process Inventory in the order presented in the problem.$)$

Ivanhoe Sports Inc. manufactures basketballs for the Women's National Basketball Association $($WNBA$).$ For the first $6$ months of

$2027,$ the company reported the following operating results while operating at $80\%$ of plant capacity and producing $119,500$ units.

Fixed costs for the period were cost of goods sold $$960,000,$ and selling and administrative expenses $$236,000.$

In July, normally a slack manufacturing month, Ivanhoe Sports receives a special order for $10,000$ basketballs at $$27$ each from

Greek Basketball Association $($GBA$).$ Acceptance of the order would increase variable selling and administrative expenses $$0\mathrm{.}7$

unit because of shipping costs but would not increase fixed costs and expenses.