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:

Customer Job
Cost Element Rodgers Stevens Linton
Direct materials $618 $824 $927
Direct labor 330 556 597
Manufacturing overhead 412 695 747
1,360 2,075 2,271

During June, raw materials purchased on account were $ 5,047 and all wages were paid. Additional overhead costs consisted of depreciation on equipment $927 and miscellaneous costs of $ 412 incurred on account.

A summary of materials requisition slips and time tickets for June shows the following:

Customer Materials Requisition Time
Job Slips Tickets
Rodgers $824 $876
Koss 2,060 824
Stevens 515 371
Linton 1,339 1,236
Rodgers 309 402
$5,047 $3,709
General use 1,545 1,236
$6,592 $4,945

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 $19,467.

Required:
Journalize the June transactions:

a. For purchase of raw materials, factory labor costs incurred and manufacturing overhead costs incurred;
b. Assignment of direct materials, labor and overhead to production; and
c. Completion of jobs and sale of goods.