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In: AccountingCase Inc. is a construction company specializing in custompatios. The patios are constructed of concrete,...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$ 4,326Manufacturing Overhead Applied$ 33,619Work in Process Inventory$ 5,706Manufacturing OverheadIncurred$ 32,600Subsidiary data for Work in Process Inventory on June 1 are asfollows.Job Cost SheetsCustomer JobCost ElementRodgersStevensLintonDirect materials$ 618$ 824$ 927Direct labor330556597Manufacturing overhead412695747$ 1,360$ 2,075$ 2,271During 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 JobMaterials Requisition SlipsTime TicketsRodgers$ 824$ 876Koss2,060824Stevens515371Linton1,3391,236Rodgers3094025,0473,709General use1,5451,236$ 6,592$ 4,945Overhead 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 ExplanationDebitCredit(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)