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 $4,500 Work in Process Inventory Manufacturing Overhead Applied $5,450 Manufacturing Overhead Incurred $30,100 $34,300 Subsidiary data for Work in Process Inventory on June 1 are as follows. Cost Element Direct materials Direct labor Manufacturing overhead Job Cost Sheets Customer Job Rodgers Stevens Linton $700 $700 $900 300 500 600 $1,375 625 $1,825 750 $2,250 During June, raw materials purchased on account were $5,200, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $500 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Materials Requisition Job Rodgers Koss Slips Time Tickets $700 $800 2,200 800 Stevens Linton Rodgers 600 400 1,400 1,000 300 400 5,200 3,400 General use 1,300 1,400 $6,500 $4,800