need help with section 3

Problem 15-3A (Part Level Submission) 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, 2017, the general ledger for Case Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,242 Manufacturing Overhead Applied $5,595 Manufacturing Overhead Incurred $32,966 $31,967 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Stevens Linton Rodgers $606 323 Direct materials Direct labor Manufacturing overhead $808 $909 586 404 545 682 $2,035 732 $2,227 $1,333 During June, raw materials purchased on account were $4,949, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $909 and miscellaneous costs of $404 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. During June, raw materials purchased on account were $4,949, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $909 and miscellaneous costs of $404 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets Rodgers Koss $808 2,020 505 $859 808 364 Stevens Linton Rodgers 1,212 1,313 303 4,949 1,515 394 3,637 1,212 $4,849 General use $6,464 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 $19,089. Each customer paid in full. Manufacturing Overhead 4,546.25 (To record assignment of manufacturing overhead) (3) TFinished Goods Inventory 12311 X Work in Process Inventory 12311 (To record completion of jobs) Cash 19089 Sales Revenue 19089 (To record sale of goods) Cost of Goods Sold 12311 x Finished Goods Inventory 12311 (To record the cost of goods sold)