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. $4,100 Manufacturing Overhead Applied $34,600 Work in Process Inventory $5,900 Manufacturing Overhead Incurred $29,300 Raw Materials Inventory Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton $900 Direct materials $600 $800 Direct labor 400 600 600 Manufacturing overhead 750 500 750 $1,500 $2,250 $2,150 During June, raw materials purchased on account were $5,200, 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 $800 Rodgers $800 Koss 2,200 800 600 400 Stevens Linton 1,400 1,100 Rodgers 200 400 5,200 3,500 General use 1,600 1,100 $6,800 $4,600 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 $18,700. Each customer paid in full.

Answer 1

Cost of goods manufactured

June 30, 2020

Beginning work in process		5900
Direct material	5200
Direct labor	3500
Manufacturing overhead	4375
Total manufacturing cost		13075
Total Cost of work in process		18975
Less: Ending work in process		-4000
Cost of goods manufactured		14975