A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets Rodgers $ 800 $ 800 Koss 1,900 800 Stevens 600 300 Linton 1,200 1,000 Rodgers 400 300 4,900 3,200 General use 1,600 1,300 $ 6,500 $ 4,500 Overhead was charged to jobs at the same rate of $ 1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $ 18,800. Each customer paid in full. Work in Process Inventory (To record completion of jobs) Cash Sales Revenue (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 4500 Accounts Payable 4500 (To record purchase of raw materials) Factory Labor 4500 Cash 4500 (To record factory labor costs paid) Work in Process Inventory 1300 Accumulated Depreciation-Equipment 800 Accounts Payable 300 (To record manufacturing overhead costs incurred) (2) Work in Process Inventory 4500 Manufacturing Overhead 1600 Raw Materials Inventory 6500 (To record assignment of direct materials) Work in Process Inventory 3200 Manufacturing Overhead 1300 Factory Labor 4500 (To record assignment of factory labor) Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Case 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, 2020, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $ 4,400 Manufacturing Overhead Applied $ 33,100 Work in Process Inventory $5,750 Manufacturing Overhead Incurred $32,200 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton Direct materials $ 700 $ 900 $ 1,000 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $ 1,375 $ 2,025 $ 2,350 During June, raw materials purchased on account were $ 4,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $ 800 and miscellaneous costs of $ 500 incurred on account