Question

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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 $4,000 Manufacturing Overhead Applied $31,900 Work in Process Inventory $5,550 Manufacturing Overhead Incurred $32,700 Subsidiary data for Work in Process Inventory on June 1 are as follows. Cost Element Direct materials Direct labor Manufacturing overhead Job Cost Sheets Customer Job Rodgers Stevens $700 $700 300 600 375 750 $1,375 $2,050 Linton $1,000 500 625 $2,125 During June, raw materials purchased on account were $4,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $400 incurred on account A summary of materials requisition slips and time tickets for Sune shows the following. Customer Materials Requisition Time Job Slips Tickets Rodgers $700 $1,000 Koss 2,100 800

Answer 1

Date	Particulars	Dr. Amt.	Cr. Amt.
3-a.	Finished Goods Inventory	15,100
	WIP Inventory		15,100
	(To record completion of jobs)
3-b.	Cash (given)	17,500
	Sales Revenue		18,900
	(To record sale of goods)
3-c.	Cost of Goods Sold	15,100
	Finished Goods Inventory		15,100
	(To record cost of goods sold)

Works:

Job	Direct Materials	Direct labor	Manufacturing OH	Total Cost
Rodgers	1700	1700	2125	5525
Stevens	1300	900	1125	3325
Linton	2200	1800	2250	6250
				15,100

WIP Account

Balance	5,550	Completed work	15,100
Direct materials	4,900
Direct labor	3,800
OH applied	4,750
Balance	3,900

Reconcile WIP: (Koss)

Direct materials	2,100
Direct labor	800
OH applied	1,000
Ending Balance	3,900

Cost of goods manufactured:

WIP Balance		5,550
Direct materials	4,900
Direct labor	3,800
Manufacturing OH applied	4,750
Total manufacturing costs		13,450
Total cost of WIP		19,000
Less: Ending WIP		3,900
Cost of goods manufactured		15,100