Robert Perez is a contractor specializing in custom-built jacuzzis. On May 1, 2014, his ledger contains the following data.
Raw Materials Inventory $30,000
Work in Process Inventory 12,200
Manufacturing Overhead 2,500 (dr.)

The Manufacturing Overhead account has debit totals of $12,500 and credit totals of $10,000. Subsidiary data for Work in Process Inventory on May 1 include:
Job Cost Sheets
Job by Customer Direct Materials Direct Labor Manufacturing Overhead
Stiner $2,500 $2,000 $1,400
Alton 2,000 1,200 840
Herman 900 800 560
$5,400 $4,000 $2,800

During May, the following costs were incurred: raw materials purchased on account $4,000, labor paid $7,000, and manufacturing overhead paid $1,400.
A summary of materials requisition slips and time tickets for the month of May reveals the following.
Job by Customer Materials Requisition Slips Time Tickets
Stiner $ ?500 $ ?400
Alton 600 1,000
Herman 2,300 1,300
Smith 1,900 2,300
5,300 5,000
General use 1,500 2,000
$6,800 $7,000

Overhead was charged to jobs on the basis of $0.70 per dollar of direct labor cost. The jacuzzis for customers Stiner, Alton, and Herman were completed during May. The three jacuzzis were sold for a total of $36,000.
Instructions

(a) Prepare journal entries for the May transactions: (i) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (ii) assignment of raw materials, labor, and overhead to production; and (iii) completion of jobs and sale of goods.