Question

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 $4,300 Manufacturing Overhead Applied $30,800 Work in Process Inventory $5,450 Manufacturing Overhead Incurred $32,800 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 $500 $900 $900 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,175 $2,025 $2,250 During June, raw materials purchased on account were $5,400, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $500 incurred on account. A summary of materials requisition slips and time tickets for June shows the following.

Answer 1

Work in process inventory account

6/1	Beg Balance	5450	June	Finished goods inventory	15175
	Raw material	5400
	Factory labor	3600
	Manufacturing overhead	4500
6/30	End Balance	3775