Accounting question

Sheridan 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, 2022, the general ledger for Sheridan Inc contains the following data. Raw Materials Inventory $4,400 Manufacturing Overhead Applied $31,800 Work in Process Inventory $5,450 Manufacturing Overhead Incurred $30.200 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 $600 $700 $1,000 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,275 $1,825 $2,350 During June, raw materials purchased on account were $5,100, and $5,100 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets Rodgers $700 $900 Koss 2.200 900 Stevens 500 400 Linton 1,400 1.200 Rodgers 300 400 5,100 3,800