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, 2020, the general ledger for Case Inc. contains the following data Raw Materials Inventory Work in Process Inventory $4,400 $5,450 Manufacturing Overhead Applied Manufacturing Overhead Incurred $31,800 $30,200 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 $600 $700 $1,000 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1.275 $1,825 $2.350, During June, raw materials purchased on account were $5,100, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following Customer Job Rodgers Materials Requisition Slips Time Tickets $700 $900 Koss 2.200 900 Stevens 500 400 Linton 1,400 1,200 Rodgers 300 400 5,100 3.800 General use 1,600 1,300 $6,700 $5,100