Case Inc. is a construction company specializing in custompatios. 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 followingdata.

Raw Materials Inventory		$ 4,326		Manufacturing Overhead Applied		$ 33,619
Work in Process Inventory		$ 5,706		Manufacturing OverheadIncurred		$ 32,600

Subsidiary data for Work in Process Inventory on June 1 are asfollows.

Job Cost Sheets
		Customer Job
Cost Element		Rodgers		Stevens		Linton
Direct materials		$ 618		$ 824		$ 927
Direct labor		330		556		597
Manufacturing overhead		412		695		747
		$ 1,360		$ 2,075		$ 2,271

During June, raw materials purchased on account were $ 5,047, andall wages were paid. Additional overhead costs consisted ofdepreciation on equipment $ 927 and miscellaneous costs of $ 412incurred on account.

A summary of materials requisition slips and time tickets for Juneshows the following.

Customer Job		Materials Requisition Slips		Time Tickets
Rodgers		$ 824		$ 876
Koss		2,060		824
Stevens		515		371
Linton		1,339		1,236
Rodgers		309		402
		5,047		3,709
General use		1,545		1,236
		$ 6,592		$ 4,945

Overhead was charged to jobs at the same rate of $ 1.25 per dollarof direct labor cost. The patios for customers Rodgers, Stevens,and Linton were completed during June and sold for a total of $19,467. Each customer paid in full.

Journalize the June transactions: (1) for purchase of rawmaterials, factory labor costs incurred, and manufacturing overheadcosts incurred; (2) assignment of direct materials, labor, andoverhead to production; and (3) completion of jobs and sale ofgoods. (Credit account titles are automaticallyindented when amount is entered. Do not indent manually. Roundanswers to 0 decimal places, e.g. 2,500.)

No.	Account Titles and Explanation	Debit	Credit
(1)
	(To record purchase ofraw materials)
	(To record factorylabor costs paid)
	(To recordmanufacturing 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)