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

Raw Materials Inventory $4,400 Manufacturing Overhead Applied $34,100
Work in Process Inventory $5,550 Manufacturing Overhead Incurred $34,300

Subsidiary data for Work in Process Inventory on June 1 are as follows:

Cost Element Rodgers Stevens Linton
Direct materials $612 $816 $918
Direct labor 326 551 592
Manufacturing overhead 408 689 740
$1,346 $2,056 $2,250

During June, raw materials purchased on account were $4,998, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $918 and miscellaneous costs of $408 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 $816 $867
Koss 2,040 816
Stevens 510 367
Linton 1,326 1,224
Rodgers 306 398
4,998 3,672
General use 1,530 1,224
$6,528 $4,896

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 $19,278. Each customer paid in full.

a. 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.
b. Post the entries to Work in Process Inventory.
c. Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs.
d. Prepare a cost of goods manufactured schedule for June.