Bramble 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, 2022, accounting records for Bramble Inc. contain the following data. Raw Materials Inventory Work in Process Inventory $4,500 $5.150 Manufacturing Overhead Applied Manufacturing Overhead Incurred $34,100 $31,100 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 $500 $700 $800 Direct labor 300 600 500 Manufacturing overhead 375 750 625 $1,175 $2,050 $1,925