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 $4,872 Manufacturing Overhead Applied $37,862 Work in Process Inventory $6,426 Manufacturing Overhead Incurred $36,714 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 $696 $928 $1,044 Direct labor 371 626 673 Manufacturing overhead 464 783 841 $1,531 $2,337 $2,558 During June, raw materials purchased on account were $5,684, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,044 and miscellaneous costs of $464 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 $928 $986 Koss 2,320 928 Stevens 580 418 Linton 1,508 1,392 Rodgers 348 452 5,684 4,176 General use 1,740 1,392 $7,424 $5,568 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 $21,924. 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. Round answers to 0 decimal places, e.g. 2,500.) No. Account Titles and Explanation Debit Credit (1) (To record purchase of raw materials) (To record factory labor costs paid) (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)