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 $5,208 Manufacturing Overhead Applied $40,474 Work in Process Inventory $6,870 Manufacturing Overhead Incurred $39,246 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 $744 $992 $1,116 Direct labor 397 670 719 Manufacturing overhead 496 837 899 $1,637 $2,499 $2,734 Juno raw materials purchased on account were $6,076, and all wages were paid. Additional overhead costs consisted of 496 incurred on account.