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 Sandhill Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and

lumber, depending on customer preference. On June $1,2025,$ the general ledger for Sandhill Inc. contains the following data.

Subsidiary data for Work in Process Inventory on June $1$ are as follows.

During June, raw materials purchased on account were $$4,900,$ and $$5,100$ of factory 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.

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 $$17,500.$ Each customer paid in full at the time of sale. Journalize the June transactions: $(1)$ 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. $($List

all debit entries before credit entries. 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

$($To record purchase of raw materials$)$

$($To record factory labor costs paid$)$

Manufacturing Overhead

Accounts Payable

Accumulated Depreciation$-$Equipment

$($To record manufacturing overhead costs incurred$)$

$(2)$

$($To record assignment of direct materials$)$

Manufacturing Overhead

Factory Labor

$($To record assignment of factory labor$)$

Manufacturing Overhead

$($To record assignment of manufacturing overhead$)$

$(3)$

Finished Goods Inventory

$($To record completion of jobs$)$

Sales Revenue

$($To record sale of goods$)$

Cost of Goods Sold

$3,800$

$1$

$1$

$0^2(2)$

$]$