Question

Problem 2-3A (Video) (Part Level Submission) 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 2020, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $3,900 Manufacturing Overhead Applied $35,600 Work in Process Inventory $5,975 Manufacturing Overhead Incurred $29,400 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 300 500 700 375 625 875 Manufacturing overhead $1,375 $2,025 $2,575 During June, raw materials purchased on account were $4,600, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $400 incurred on account.

Answer 1

no	General Journal	Debit	Credit
a
i	Raw materials Inventory	4600
	Accounts payable		4600
	Factory Labor	4900
	Cash		4900
	Manufacturing Overhead	1200
	Accumulated Depreciation—Equipment		800
	Accounts payable		400
ii
	Work in Process Inventory	4600
	Manufacturing Overhead	1500
	Rawmaterials Inventory		6100
	Work in Process Inventory	3700
	Manufacturing Overhead	1200
	Factory labor		4900
	Work in Process Inventory (3,700 X 1.25)	4625
	Manufacturing Overhead		4625
iii	Work in Process	15525
	Finished goods		15525
	**
	Accounts Receivable	18500
	Sales revenue		18500
	Cost of Goods Sold	15525
	Finished Goods		15525

**	Job	Beginning Work in Process	Direct Materials	Direct Labor	Applied Overhead	Total
	Rodgers	1375	1000	1300	1625	5300
	Stevens	2025	500	400	500	3425
	Linton	2575	1300	1300	1625	6800
						15525