Question

I need to Prepare entries for a job order, cost system, and cost of goods manufactured schedule, but my numbers aren't matching up. Please answer both parts of the 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, 2017, the general ledger for Case Inc. contains the following data.

P15-3A Prepare entries for a job order cost system and cost of goods manufactured schedule
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, 2017,
the general ledger for Case Inc. contains the following data.
Raw Materials Inventory			$4,200		Manufacturing Overhead Applied			$32,640
Work in Process Inventory			$5,540		Manufacturing Overhead Incurred			$31,650
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		$800		$900
	Direct labor		320		540		580
	Manufacturing overhead		400		675		725
			$1,320		$2,015		$2,205
During June, raw materials purchased on account were $4,900, 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 show the following.
	Customer Job		Materials Requisition slips		Time tickets
	Rodgers		$ 800		$850
	Koss		2,000		800
	Stevens		500		360
	Linton		1,300		1,200
	Rodgers		300		390
			4,900		3,600
	General use		1,500		1,200
			$ 6,400		$4,800
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 $18,900.
Each customer paid in full.
Instructions
(a)	Journalize the June transactions: (1) for purchase of raw materials, factory labor costs incurred,
	and manufacturing overhead costs incurred; (2) assignment of direct materials, labor, and overhead to
	production; and (3) completion of jobs and sale of goods.
(b)	Post the entries to Work in Process Inventory.
(c )	Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs.
(d)	Prepare a cost of goods manufactured schedule for June.
NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" .
(a)(1)	Journalize the June transactions for purchase of raw materials, factory labor costs incurred,
	and manufacturing overhead costs incurred
	Raw Malerials Inventory
		Accounts Payable
	Factory Labor
		Cash
	Manufacturing Overhead
		Accumulated Depreciation- Equipment
		Accounts Payable
(a)(2)	Journalize the June transactions for assignment of direct materials, labor, and overhead to production
	Work in Pricess Inventory
	Manufacturing Overhead
		Raw Malerials Inventory
	Work in Pricess Inventory
	Manufacturing Overhead
		Factory Labor
	Work in Pricess Inventory
		Manufacturing Overhead
(a)(3)	Journalize the June transactions for completion of jobs and sale of goods.
	Finished Goods Inventory
		Work in Process Inventory
	Cash
		Sales
	Cost of Goods Sold
		Finished Goods Inventory
(b)	Post the entries to Work in Process Inventory.
	Work in Process Inventory
	6/1	Balance		June	Completed work
		Direct Materials
		Direct labor
		Overhead applied
	6/30	Balance
(c )	Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs.
	6/30 balance in Work in Process Inventory
	Unfinished Job (Koss)
	Direct materials
	Direct labor
	Manufacturing overhead
(d)	Prepare a cost of goods manufactured schedule for June.
	CASE INC.
	Cost of Goods Manufactured Schedule
	For the Month Ended June 30, 2017
	Work in process, June 1
	Direct materials used
	Direct labor
	Manufacturing overhead applied
	Total manufacturing costs
	Total cost of work in process
	Less: Work in process, June 30
	Cost of goods manufactured
After you have completed P15-3A, consider the following additional question.
1.	Assume that indirect labor and raw materials purchases changed to $1,400 and $6,800 respectively.
	Also assume that overhead is applied at the rate of $1.50 per dollar of direct labor. The three
	completed jobs were sold for $22,000 cash. Revise the journal entries to reflect these changes.