Problem 20-3A

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 $4,998 Manufacturing Overhead Applied $38,842 Work in Process Inventory $6,593 Manufacturing Overhead Incurred $37,664

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 $714 $952 $1,071 Direct labor 381 643 690 Manufacturing overhead 476 803 863 $1,571 $2,398 $2,624

During June, raw materials purchased on account were $5,831, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,071 and miscellaneous costs of $476 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 $952 $1,012 Koss 2,380 952 Stevens 595 428 Linton 1,547 1,428 Rodgers 357 464 5,831 4,284 General use 1,785 1,428 $7,616 $5,712

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 $22,491. Each customer paid in full.

[Partially correct answer.] Your answer is partially correct. Try again.

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. Round answers to 0 decimal places, e.g. 2,500.)

No. Account Titles and Explanation Debit Credit (1) [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] (To record purchase of raw materials) [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] (To record factory labor costs paid) [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] (To record manufacturing overhead costs incurred) (2) [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] (To record assignment of direct materials) [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] (To record assignment of factory labor) [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] (To record assignment of manufacturing overhead) (3) [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] (To record completion of jobs) [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] (To record sale of goods) [Entry field with correct answer] [Entry field with incorrect answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with correct answer] [Entry field with incorrect answer] (To record the cost of goods sold)

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[Partially correct answer.] Your answer is partially correct. Try again.

Post the entries to Work in Process Inventory. (Round answers to 0 decimal places, e.g. 2,500.)

Work in Process Inventory 6/1 [Entry field with correct answer] Completed Work Overhead Applied Balance Direct Materials Direct Labor [Entry field with incorrect answer] June [Entry field with correct answer] Overhead Applied Completed Work Balance Direct Materials Direct Labor [Entry field with incorrect answer] [Entry field with correct answer] Completed Work Balance Direct Materials Direct Labor Overhead Applied [Entry field with incorrect answer] [Entry field with correct answer] Direct Labor Balance Direct Materials Completed Work Overhead Applied [Entry field with incorrect answer] [Entry field with correct answer] Completed Work Balance Direct Materials Overhead Applied Direct Labor [Entry field with incorrect answer] 6/30 [Entry field with correct answer] Balance Direct Materials Overhead Applied Completed Work Direct Labor [Entry field with incorrect answer]

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[Incorrect answer.] Your answer is incorrect. Try again.

Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (Round answers to 0 decimal places, e.g. 2,500.)

Costs of unfinished Job: [Entry field with incorrect answer] Rodgers Koss Linton Stevens Direct Materials $ [Entry field with incorrect answer] + Direct Labor $ [Entry field with incorrect answer] + Manufacturing Overhead $ [Entry field with incorrect answer] = $ [Entry field with incorrect answer]

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[Partially correct answer.] Your answer is partially correct. Try again.

Prepare a cost of goods manufactured schedule for June. (Round answers to 0 decimal places, e.g. 2,500.)

CASE INC. Cost of Goods Manufactured Schedule [Entry field with correct answer] For the Year Ended June 30, 2017 June 30, 2017 For the Month Ended June 30, 2017 [Entry field with correct answer] Cost of Goods Manufactured Direct Labor Direct Materials Used Manufacturing Overhead Applied Total Cost of Work in Process Total Manufacturing Costs Work in Process, June 1 Work in Process, June 30 Raw Materials, June 1 Raw Materials, June 30 Finished Goods, June 1 Finished Goods, June 30 $ [Entry field with incorrect answer] [Entry field with correct answer] Cost of Goods Manufactured Direct Labor Direct Materials Used Manufacturing Overhead Applied Total Cost of Work in Process Total Manufacturing Costs Work in Process, June 1 Work in Process, June 30 Finished Goods, June 1 Finished Goods, June 30 Raw Materials, June 1 Raw Materials, June 30 $ [Entry field with incorrect answer] [Entry field with correct answer] Cost of Goods Manufactured Direct Labor Direct Materials Used Manufacturing Overhead Applied Total Cost of Work in Process Total Manufacturing Costs Work in Process, June 1 Work in Process, June 30 Raw Materials, June 1 Raw Materials, June 30 Finished Goods, June 1 Finished Goods, June 30 [Entry field with incorrect answer] [Entry field with correct answer] Cost of Goods Manufactured Direct Labor Direct Materials Used Manufacturing Overhead Applied Total Cost of Work in Process Total Manufacturing Costs Work in Process, June 1 Work in Process, June 30 Finished Goods, June 1 Finished Goods, June 30 Raw Materials, June 1 Raw Materials, June 30 [Entry field with incorrect answer] [Entry field with correct answer] Cost of Goods Manufactured Direct Labor Direct Materials Used Manufacturing Overhead Applied Total Cost of Work in Process Total Manufacturing Costs Work in Process, June 1 Work in Process, June 30 Raw Materials, June 1 Raw Materials, June 30 Finished Goods, June 1 Finished Goods, June 30 [Entry field with incorrect answer] [Entry field with correct answer] Cost of Goods Manufactured Direct Labor Direct Materials Used Manufacturing Overhead Applied Total Cost of Work in Process Total Manufacturing Costs Work in Process, June 1 Work in Process, June 30 Finished Goods, June 1 Finished Goods, June 30 Raw Materials, June 1 Raw Materials, June 30 [Entry field with incorrect answer] [Entry field with correct answer] Add Less : [Entry field with correct answer] Cost of Goods Manufactured Direct Labor Direct Materials Used Manufacturing Overhead Applied Total Cost of Work in Process Total Manufacturing Costs Work in Process, June 1 Work in Process, June 30 Raw Materials, June 30 Raw Materials, June 1 Finished Goods, June 1 Finished Goods, June 30 [Entry field with incorrect answer] [Entry field with correct answer] Cost of Goods Manufactured Direct Labor Direct Materials Used Manufacturing Overhead Applied Total Cost of Work in Process Total Manufacturing Costs Work in Process, June 1 Work in Process, June 30 Finished Goods, June 30 Finished Goods, June 1 Raw Materials, June 1 Raw Materials, June 30 $ [Entry field with incorrect answer]