Peoria Inc. is a construction company specializing in custom patios.
The patios are constructed of concrete, brick, fiberglass, and lumber,
depending on customer preference. on June 1, 2002, the general ledger
for Peori, Inc. contains the following data.

Raw Materials Inventory  $4200
Work In Progress Inventory  $5900
Manufacturing Overhead Applied  $32,640
Manufacturing Overhead Incurred  $31,650

Subsidary data for work in process inventory on June 1 are as follows:
Job Cost Sheets

Cost Element Direct Materials
Customer Job Rockford $600
Customer Job Aurora $800
Customer Job Moline $900

Cost Element Direct Labor
Rockford $320
Aurora $540
Moline $580

Cost Element Manufacturing Overhead
Rockford $480
Aurora $810
Moline $870

Totals
Rockford $1400
Aurora $2150
Moline $2350

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

Rockford - Materials Requisition Slips =$800
                Time Tickets =$450
Elgin - MRS =$2000
          TT =$800
Aurora - MRS =$500
            TT =$360
Moline - MRS =$1300
            TT =$800
Rockford - MRS =$300
                TT =$250
Total MRS =$4900+$1500 General use=$6400
Total TT=$2660+1200 General use=$3860

During June, raw materials purchased on account were $3900, and all
wages were paid. Additional overhead costs consisted of depreciation
on equipment $700 and miscellaneous costs of $400 incurred on account.
Overhead was charged to jobs at the same rate that was used in May.
The patios for customers Rockford, Aurora and Moline were completed
during June and sold for a toal of $18,900. Each customer paid in
full.

a) Journalize the June transactions
b) Post the entries to the 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.