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 $33,100
Work in Process Inventory $5,750 Manufacturing Overhead Incurred $32,200
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 $700 $900 $1,000
Direct labor 300 500 600
Manufacturing overhead 375 625 750
$1,375 $2,025 $2,350
During June, raw materials purchased on account were $4,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $500 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 $800 $800
Koss 1,900 800
Stevens 600 300
Linton 1,200 1,000
Rodgers 400 300
4,900 3,200
General use 1,600 1,300
$6,500 $4,500
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 $ 20,600. Each customer paid in full.