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. $3,800 Raw Materials Inventory $35,800 Manufacturing Overhead Applied $4,800 Manufacturing Overhead Incurred Work in Process Inventory $29,800 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton $500 $800 $800 Direct materials Direct labor 200 500 500 Manufacturing overhead 250 625 625 $950 $1,925 $1,925 During June, raw materials purchased on account were $4,700, 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 $800 Rodgers 800 Koss 2,000 Stevens 400 300 Linton 1,200 1,200 Rodgers 300 400 3,500 4,700 General use 1,300 1,100 $6,000 $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 $19,900. Each customer paid in full.

Answer 1

No.	Account Titles and Explanation	Debit	Credit
1	Manufacturing overhead	1300
	Accumulated depreciation-equipment		900
	Accounts payable		400
	(To record manufacturing overhead costs incurred)
2	Work in process inventory	3500
	Manufacturing overhead	1100
	Factory labor		4600
	(To record assignment of factory labor)
3	Finished goods inventory	13575
	Work in process inventory		13575
	(To record completion of jobs)
	Cost of goods sold	13575
	Finished goods inventory		13575
	(To record the cost of goods sold)

Working:

	Rodgers	Stevens	Linton	Total
Beginning balance	950	1925	1925	4800
Direct materials	1100	400	1200	2700
Direct labor	1200	300	1200	2700
Manufacturing overhead	1500	375	1500	3375
Total $	4750	3000	5825	13575