Work in Process Inventory $4,200 $5,540 P15.3 (LO 1, 2, 3, 4, 5), AP Case Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending on customer preference. On June 1, 2025, the general ledger for Case Inc. contains the following dat Raw Materials Inventory $32,640 $31,650 Manufacturing Overhead Applied Manufacturing Overhead Incurred Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Direct materials Direct labor Manufacturing overhead Rodgers Stevens Linton $ 600 $ 800 $ 900 320 540 580 400 $1,320 675 725 $2,015 $2,205 During June, raw materials purchased on account were $4,900, and $4,800 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following, B 15-41 Customer Job Rodgers Koss Stevens Linton Rodgers Materials Requisition Slips $ 800 Time Tickets $ 850 2,000 800 500 360 1,300. 1,200 300 390 depreciation on equipment $900 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Rodgers Koss Stevens Linton Rodgers General use Materials Requisition Slips $ 800 Time Tickets $850 2,000 800 500 360 1,300 1,200 300 390 4,900 3,600 1,500 1,200 $6,400 $4,800 Overhead was assigned to jobs at the same rate of $1.25 per dollar of direct labor cost throughout the year. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $18,900. Each customer paid in full at the time of sale. Instructions a. Journalize the June transactions: (1) 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. b. Post the entries to Work in Process Inventory. c. Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. d. Prepare a cost of goods manufactured schedule for June. d. Cost of goods manufactured $14,740