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 $4,578 Manufacturing Overhead Applied $35,578 Work in Process Inventory $6.039 Manufacturing Overhead Incurred $34,499 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 $654 $872 $981 Direct labor 349 589 632 Manufacturing overhead 436 736 790 $1,439 $2,197 $2,403 During June, raw materials purchased on account were $5,341, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $981 and miscellaneous costs of $436 incurred on account. A summary of materials requisition slips and time tickets for June shows the following.