Enos Inc. is a construction company specializing in custom patios. The patios ar

Enos 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 2010 the general ledger for Enos Inc. contains the following data.Raw Materials Inventory $4051 Manufacturing Overhead Applied $32129Work in Process Inventory $5662 Manufacturing Overhead Incurred $31140Subsidiary data for Work in Process Inventory on June 1 are as follows.Job Cost SheetsCustomer JobCost Element Fowler Haines KrantzDirect materials $ 554 $ 884 $ 981Direct labor 320 580 510Manufacturing overhead 416 754 663$1290 $2218 $2154During June raw materials purchased on account were $4047 and all wages were paid. Additional overhead costs consisted of depreciation on equipment $674 and miscellaneous costs of $322 incurred on account.A summary of materials requisition slips and time tickets for June shows the following.Customer Job MaterialsRequisition Slips Time TicketsFowler $ 841 $ 390Elgin 1900 820Haines 533 380Krantz 1294 1700Fowler 304 4204872 3710General use 1207 1600$6079 $5310Overhead was charged to jobs at the same rate of $1.3 per dollar of direct labor cost. The patios for customers Fowler Haines and Krantz were completed during June and sold for a total of $19351. Each customer paid in full.Journalize the June transactions: (i) for purchase of raw materials factory labor costs incurred and manufacturing overhead costs incurred; (ii) assignment of direct materials labor and overhead to production; and (iii) completion of jobs and sale of goods. (For multiple debit/credit entries list amounts from largest to smallest eg 10 5 3 2.)Account/Description Debit Credit(Purchase of raw materials.)(To record factory labor costs.)(To record manufacturing overhead costs.)(To assign raw materials to production.)(To assign factory labor to production.)(To assign manufacturing overhead to production.)(To record completion of jobs.)(To record sale of jobs.)(To record cost of jobs.)Post the entries to Work in Process Inventory.Work in Process Inventory6/1 BalanceJune Completed WorkDirect materialsDirect laborOverhead applied6/30 BalanceReconcile the balance in Work in Process Inventory with the costs of unfinished jobs.Work in process inventory $Job:$Prepare a cost of goods manufactured schedule for June. (List amounts from largest to smallest eg 10 5 3 2.)ENOS INC.Cost of Goods Manufactured ScheduleFor the Month Ended June 30 2010$$Total manufacturing costsTotal cost of work in processLess:Cost of goods manufactured $