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. $4,100 $ 33.800 Raw Materials Inventory Work in Process Inventory Manufacturing Overhead Applied Manufacturing Overhead Incurred $5,675 $ 28.600 Subsidiary data for Work in Process Inventory on June 1 are as follows. Linton Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $ 600 $ 900 Direct labor 200 600 Manufacturing overhead 250 750 $ 800 700 875 $1,050 $2,250 $2,375 During June raw materials purchased on account were $4,700. and all wages were paid. Additional overhead costs consisted of depreciation on equipment $ 800 and miscellaneous costs of $ 300 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets $ 800 Rodgers $ 900 Koss 1.800 800 Stevens 400 400 Linton 1,300 1,300 Rodgers 300 400 4,700 3.700 General use 1.400 1.400 $6.100 $5,100 Overhead was charged to jobs at the same rate of $ 1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $ 20.000. Each customer paid in full. (3) Finished Goods Inventory 5.675 Work in Process Inventory 5,675 (To record completion of jobs) Cash 20.000 18 Sales Revenue 20.000 (To record sale of goods) Cost of Goods Sold 5.675 Finished Goods Inventory 5,675 (To record the cost of goods sold)