Stellar 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, 2014, the general ledger for Stellar Inc. contains the following data.
Raw Materials Inventory $4,733
Work in Process Inventory $6,245
Manufacturing Overhead Applied $36,785
Manufacturing Overhead Incurred $35,670

Subsidiary data for Work in Process Inventory on June 1 are as follows.

Job cost sheets
Customer job
Cannon rosental linton
Direct materials $676 $902 $1,014
Direct labor 361 609 654
Manufacturing overhead 451 761 817
$1,488 $2,272 $2,485

During June, raw materials purchased on account were $5,522, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $789 and miscellaneous costs of $451 incurred on account.

A summary of materials requisition slips and time tickets for June shows the following
.
Costumer job material requisition slips time tickets
Gannon $902 $507
Koss 2,254 902
Rosenthal 564 406
Linton 1,465 1,352
Gannon 338 440

General use 5,523 3,607
1,691 1,352
$7,214 $4,959
Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Gannon, Rosenthal, and Linton were completed during June and sold for a total of $21,300. Each customer paid in full.

SOLVE: journalize the June transactions:1) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead cost incurred 2)assignment of direct materials, labor, and overhead to production, and 3) completion of jobs and sales of goods.