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 $4,100 Manufacturing Overhead Applied $34,600 Work in Process Inventory $5,900 Manufacturing Overhead Incurred $29,300 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 $900 $800 Direct labor 400 600 600 Manufacturing overhead 500 750 750 $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 Rodgers $800 Koss 2,200 Stevens 600 Linton 1,400 Rodgers 200 5.200 General use 1,600 $6.800 Time Tickets $800 800 400 1,100 400 3,500 1,100 $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

post the entries to work in process inventory

	Work in process inventory
6/1	Beg Bal	5900	June	Finished goods	14975
	Raw material	5200
	Factory labor	3500
	Manufacturing overhead	4375
6/30	End bal	4000