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 $4,368
Manufacturing Overhead Applied $33,946
Work in Process Inventory $5,762
Manufacturing Overhead Incurred $32,916
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 $624 $832 $936
Direct labor 333 562 603
Manufacturing overhead 416 702 754
$1,373 $2,096 $2,293
During June, raw materials purchased on account were $5,096, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $936 and miscellaneous costs of $416 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 $832 $884
Koss 2,080 832
Stevens 520 374
Linton 1,352 1,248
Rodgers 312 406
5,096 3,744
General use 1,560 1,248
$6,656 $4,992
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 $19,656. 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.

No. Account Titles and Explanation Debit Credit
(1) Raw Materials Inventory Accounts Payable
(To record purchase of raw materials)
Factory Labor Cash
(To record factory labor costs paid)
Manufacturing Overhead
Accumulated Depreciation-Equipment
Accounts Payable
(To record manufacturing overhead costs incurred)
(2) Work in Process Inventory
Manufacturing Overhead
Raw Materials Inventory
(To record assignment of direct materials)
Work in Process Inventory
Manufacturing Overhead
Factory Labor
(To record assignment of factory labor)
Work in Process Inventory
Manufacturing Overhead
(To record assignment of manufacturing overhead)
(3) Finished Goods
Inventory Work in Process Inventory
(To record completion of jobs)
Cash Sales Revenue
(To record sale of goods)
Cost of Goods Sold
Finished Goods Inventory
(To record the cost of goods sold)
Post the entries to Work in Process Inventory. (Round answers to 0 decimal places, e. g. 2,500.)

Work in Process Inventory
6/1 June
6/30
Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (Round answers to 0 decimal places, e. g. 2,500.) |Costs of unfinished Job:

Direct Materials $ + Direct Labor $ + Manufacturing Overhead $ = $
Prepare a cost of goods manufactured schedule for June. (Round answers to 0 decimal places, e. g. 2,500.)

CASE INC.

Cost of Goods Manufactured Schedule