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, 2017, the general ledger for Case Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,242 $5,595 Manufacturing Overhead Applied Manufacturing Overhead Incurred $32,966 $31,967 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 $606 $808 $909 Direct labor 323 545 586 Manufacturing overhead 404 682 732 $1,333 $2,035 $2,227 During June, raw materials purchased on account were $4,949, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $909 and miscellaneous costs of $404 incurred on account. A summary of materials requisition slips and time tickets for June shows the following.