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 $3,800 Manufacturing Overhead Applied Work in Process Inventory $4,800 Manufacturing Overhead Incurred Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets $35,800 $29,800 Customer Job Cost Element Rodgers Stevens Linton Direct materials $500 $800 $800 Direct labor 200 500 500 Manufacturing overhead 250 625 625 $950 $1,925 $1,925