Problem 20-03A a-d (Video) Cullumber 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 Cullumber Inc. contains the following data $35,300 $34,500 Raw Materials Inventory $4,500 $5,800 Manufacturing Overhead Applied Manufacturing Overhead Incurred Work in Process Inventory Subsidiary data for Work in Process Inventory on June 1 are as follows Job Cost Sheets Customer Job Stevens Cost Element Direct materials Direct labor Manufacturing overhead Rodgers Linton $700 400 500 $1,600 $700 600 750 $2,050 $800 600 750 $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 Materials Requisition Slips Time Tickets Customer Job Rodgers Koss Stevens Linton Rodgers $900 1,800 500 1,300 200 4,700 1,300 $6,000 $900 700 400 1,200 500 3,700 1,300 $5,000 General use 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 Journalize the June transactions: (1) for 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. (Credit account titles are automatically Indented when amount is entered. Do not indent manually.)