Problem 15-3A (Part Level Submission) Stellar 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, 2014,

the general ledger for Stellar Inc.

contains the following data.

Raw Materials Inventory $5,347

Manufacturing Overhead Applied $41,551

Work in Process Inventory $7,051

Manufacturing Overhead Incurred $40,290

Subsidiary data for Work in Process Inventory

on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Gannon Rosenthal Linton

1) Direct materials : $764 $1,018 $1,146

2) Direct labor : 407 687 738

3) Manufacturing overhead : 509 859 923

$1,680 $2,564 $2,807

During June, raw materials purchased on account were $6,238, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $891 and miscellaneous costs of $509 incurred on account. A summary of materials requisition slips and time tickets for June shows the following.

Customer

Job Materials > Requisition Slips Time Tickets

Gannon > $1,018 $573

Koss > 2,546 1,018

Rosenthal > 637 458

Linton > 1,655 1,528

Gannon > 382 496

6,238 4,073

General use > 1,910 1,528

$8,148 $5,601

Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Gannon, Rosenthal, and Linton were completed during June and sold for a total of $24,060.

Each customer paid in full.

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Question part I need your help with are :

(a) Journalize the June transactions:

(i) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred;

(ii) assignment of direct materials, labor, and overhead to production; and

(iii) completion of jobs and sale of goods.

(Credit account titles are automatically indented when amount is entered.

Please Do not indent manually. Round answers to 0 decimal places, e.g. 1,250.)

. Account Titles and Explanation

Debit Credit

(1)

(To record purchase of raw materials)

(To record factory labor costs incurred)

(To record manufacturing overhead costs incurred)

(2

(To record assignment of direct materials)]

(To record assignment of factory labor)

(To record assignment of manufacturing overhead)

(3)

(To record completion of jobs)

(To record sale of goods)

(To record the cost of goods sold)