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 $4,536 $5,983 Manufacturing Overhead Applied Manufacturing Overhead Incurred $35,251 $34,182 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 $648 $864 $972 Direct labor 346 583 626 Manufacturing overhead 432 729 783 $1,426 $2.176 $2.381