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. RawMaterials Inventory $3,800 Manufacturing Overhead Applied $34,900Work in Process Inventory $5,775 Manufacturing Overhead Incurred$30,800 Subsidiary data for Work in Process Inventory on June 1 areas follows. Job Cost Sheets Customer Job Cost Element RodgersStevens Linton Direct materials $700 $700 $1,000 Direct labor 300600 600 Manufacturing overhead 375 750 750 $1,375 $2,050 $2,350During June, raw materials purchased on account were $5,100, andall wages were paid. Additional overhead costs consisted ofdepreciation on equipment $900 and miscellaneous costs of $400incurred on account. A summary of materials requisition slips andtime tickets for June shows the following. Customer Job MaterialsRequisition Slips Time Tickets Rodgers $700 $900 Koss 2,200 800Stevens 500 300 Linton 1,400 1,200 Rodgers 300 300 5,100 3,500General use 1,600 1,200 $6,700 $4,700 Overhead was charged to jobsat the same rate of $1.25 per dollar of direct labor cost. Thepatios for customers Rodgers, Stevens, and Linton were completedduring June and sold for a total of $20,600. Each customer paid infull. (a) 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 automatically indented whenamount is entered. Do not indent manually.) No. Account Titles andExplanation Debit Credit (1) di (To record purchase of rawmaterials) (To record factory labor costs paid) (To recordmanufacturing overhead costs incurred) (2) (To record assignment ofdirect materials) (To record assignment of factory labor) (Torecord assignment of manufacturing overhead) (3) (To recordcompletion of jobs) (To record sale of goods) (To record the costof goods sold) List of Accounts