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 $4,704 $6,205 Manufacturing Overhead Applied Manufacturing Overhead Incurred $36,557 $35,448 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 $672 $896 $1,008 Direct labor 358 605 650 Manufacturing overhead 448 756 812 $1,478 $2,257 $2,470 During June, raw materials purchased on account were $5.488, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,008 and miscellaneous costs of $448 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets Rodgers $896 $952 Koss 2,240 896 Stevens 560 403 Linton 1,456 1,344 Rodgers 336 437 5,488 4,032 General use 1,680 1,344 $7,168 $5,376