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, 2020,the general ledger for Case Inc. contains the following data.

Raw Materials Inventory		$4,600		Manufacturing Overhead Applied		$35,000
Work in Process Inventory		$5,425		Manufacturing Overhead Incurred		$29,800

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

Job Cost Sheets
		Customer Job
Cost Element		Rodgers		Stevens		Linton
Direct materials		$700		$900		$900
Direct labor		300		500		500
Manufacturing overhead		375		625		625
		$1,375		$2,025		$2,025

During June, raw materials purchased on account were $5,000, andall wages were paid. Additional overhead costs consisted ofdepreciation on equipment $900 and miscellaneous costs of $500incurred on account.

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

Customer Job		Materials Requisition Slips		Time Tickets
Rodgers		$700		$800
Koss		1,900		900
Stevens		600		400
Linton		1,400		1,400
Rodgers		400		500
		5,000		4,000
General use		1,500		1,100
		$6,500		$5,100

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$20,200. 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 indentmanually.)

No.	Account Titles and Explanation	Debit	Credit
(1)
	(To recordpurchase of raw materials)
	(To recordfactory labor costs paid)
	(To recordmanufacturing overhead costs incurred)
(2)
	(To recordassignment of direct materials)
	(To recordassignment of factory labor)
	(To recordassignment of manufacturing overhead)
(3)
	(To recordcompletion of jobs)
	(To record saleof goods)
	(To record thecost of goods sold)

Post the entries to Work in Process Inventory. (Postthe entries to Work in Process Inventory in the order presented inthe problem.)

Work in Process Inventory
6/1			June
6/30

Reconcile the balance in Work in Process Inventory with thecosts of unfinished jobs.

Costs of unfinished Job: ________ Direct Materials $ ________ +Direct Labor $ ____________