Problem 2-3A (Video) (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 2020, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $3,900 Manufacturing Overhead Applied $35,600 Work in Process Inventory $5,975 Manufacturing Overhead Incurred $29,400 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 $900 $1,000 Direct labor 300 500 700 375 625 875 Manufacturing overhead $1,375 $2,025 $2,575 During June, raw materials purchased on account were $4,600, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Materials Requisition Slips Customer Time Job Tickets $700 Rodgers $900 Koss 1,800 700 500 400 Stevens Linton 1,300 1,300 300 400 Rodgers 4,600 3,700 1,500 1,200 General use $6,100 $4,900 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 $18,500. Each customer paid in full. (1) Raw Materials Inventory 4,600 4,600 Accounts Payable (To record purchase of raw materials) 4,900 Factory Labor 4,900 Cash (To record factory labor costs paid) Manufacturing Overhead 1200 Accumulated Depreciation-Equipment 800 Accounts Payable 400 (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 12,925 Manufacturing Overhead 4,600 Raw Materials Inventory (To record assignment of direct materials) Work in Process Inventory Manufacturing Overhead Factory Labor (To record assignment of factory labor) Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) (3) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold)