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 Work in Process Inventory $4.400 Manufacturing Overhead Applied $31,800 $5,450 Manufacturing Overhead Incurred $30,200 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 $600 $700 $1,000 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,275 $1,825 $2,350 During June, raw materials purchased on account were $5,100, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following Customer Job Materials Requisition Slips Time Tickets Rodeers $700 $900 Koss 2,200 900 Stevens 500 400 Linton 1,400 1.200 Rodgers 300 400 5,100 3.800 General use 1,600 1.300 $6,700 $5,100 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 $18,900. Each customer paid in full.
Please help me answer this. Not sure if any of the blanks are right

Answer 1

Journal entries:
Date	Acc Titles	Debit $	Credit $
1)	Raw Mat. Inventory	5100
	Accounts Payable		5100
	(purchase of RM)
	Payroll	5100
	Cash		5100
	(labor paid off)
	Manufacturing overhead	1275
	Depreciation exp.		900
	Accounts payable		375
	(overhead incurred)
2)	WIP Inventory	5100
	Manuf overhead	1600
	R Material		5100
	(RM applied to production)
	WIP Inventory	3800
	Manuf overhead	1300
	Payroll		5100
	(DL applied to production)
	WIP Inventory	4750		(3800*1.25)
	Manuf. Overhead		4750
	(overhead applied to production)
3)	Finished Goods inven.	14730
	Manufacturing overhead		14730
	(completion of jobs)
	Cash	18700
	Sales revenue		18700
	(sales of jobs)
	COGS	14730
	Finished Goods inven.		14730
	(Cost of sales recorded)
Jobs transferred to FG:
	Rodgers	Stevens	Linton	Transf to FG
ob	1275	1825	2350
add:DM	1000	500	1400
add:DL	1300	400	1200
add:OH	1625	500	1500
Total cost	5200	3225	6450	14875
WIP INVENTORY A/C
OB	5450	FG	14875
DM	5100	CB	4225
DL	3800
OH APPLIED	4750
	19100	Total	19100
WIP CB (UNFINISHED JOB): DM $2200 + DL $900 + OH $(900*1.25) =
2200+900+1125 = 4225
Cost of Goods Manufactured :
		Amount $
Op WIP		5450
DM USED	5100
DL USED	3800
OH APPLIED	4750
TOTAL MANUF. COSTS		13650
Total WIP		19100
Less: WIP CB		4225
Cost of goods manufactured		14875