Problem 15-03A (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, 2020, the general ledger for Case Inc. contains the following data.

Raw Materials Inventory		$4,500		Manufacturing Overhead Applied		$35,300
Work in Process Inventory		$5,800		Manufacturing Overhead Incurred		$34,500

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

Job Cost Sheets
		Customer Job
Cost Element		Rodgers		Stevens		Linton
Direct materials		$700		$700		$800
Direct labor		400		600		600
Manufacturing overhead		500		750		750
		$1,600		$2,050		$2,150

During June, raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $500 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		$900		$900
Koss		1,800		700
Stevens		500		400
Linton		1,300		1,200
Rodgers		200		500
		4,700		3,700
General use		1,300		1,300
		$6,000		$5,000

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 $20,000. Each customer paid in full.

(a)

(b)

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

June

6/30