Case In is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending upon customer preference. On June 1r 2017, the general ledger for Inc. contains the following data. Raw Materials Inventory $4,620 Manufacturing overhead Applied $35,904 Work in process Inventory $6,095 Manufacturing overhead Incurred $34,815 Subsidiary data for Work in process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton $660 Direct materials 5990 $880 Direct labor 352 594 638 Manufacturing overhead 743 798 $1452 $2,217 $2,426 During June, raw materials purchased on account were $5,390, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $990 and miscellaneous costs of $440 incurred on A summary of materials requisition slips and time tickets for June shows the following