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		$4,284		Manufacturing Overhead Applied		$33,293
Work in Process Inventory		$5,652		Manufacturing Overhead Incurred		$32,283

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		$612		$816		$918
Direct labor		326		551		592
Manufacturing overhead		408		689		740
		$1,346		$2,056		$2,250

During June, raw materials purchased on account were $4,998, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $918 and miscellaneous costs of $408 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		$816		$867
Koss		2,040		816
Stevens		510		367
Linton		1,326		1,224
Rodgers		306		398
		4,998		3,672
General use		1,530		1,224
		$6,528		$4,896

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 $19,278. Each customer paid in full.

(b) Post the entries to Work in Process Inventory. (Round answers to O decimal places, e.g. 2,500.) Work in Process Inventory June 6/30 Click if you would like to Show Work for this question: Open Show Work