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 $4,051 Manufacturing Overhead Applied $32,129
Work in Process Inventory $5,662 Manufacturing Overhead Incurred $31,140


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

Job Cost Sheets
Customer Job
Cost Element Fowler Haines Krantz
Direct materials $ 554 $ 884 $ 981
Direct labor 320 580 510
Manufacturing overhead 416 754 663
$1,290 $2,218 $2,154

During June, raw materials purchased on account were $4,047, 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 Materials
Requisition Slips Time Tickets
Fowler $ 841 $ 390
Elgin 1,900 820
Haines 533 380
Krantz 1,294 1,700
Fowler 304 420
4,872 3,710
General use 1,207 1,600
$6,079 $5,310
Overhead 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 $19,351. 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 Inventory
6/1 Balance
June Completed Work

Direct materials

Direct labor

Overhead applied

6/30 Balance


Reconcile 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 Schedule
For the Month Ended June 30, 2010

$

$
Total manufacturing costs

Total cost of work in process

Less:

Cost of goods manufactured $