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. $4,500 $ 35,900 Raw Materials Inventory Work in Process Inventory Manufacturing Overhead Applied Manufacturing Overhead Incurred $5,675 $ 29,300 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Rodgers Stevens Linton Cost Element Direct materials Direct labor $ 600 $ 900 $ 800 300 600 600 Manufacturing overhead 375 750 750 $1,275 $2,250 $2,150 During June, raw materials purchased on account were $5,200, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $ 800 and miscellaneous costs of $ 500 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets $ 700 Rodgers $ 800 Koss 2.200 800 Stevens 400 300 Linton 1,500 1,300 Rodgers 300 300 5,200 3.400 General use 1,600 1.300 $ 6,800 $4,700 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 $ 18,000. Each customer paid in full. Work in Process Inventory 3,400 Manufacturing Overhead 1,600 Factory Labor 5,000 (To record assignment of factory labor) Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Cash 18,000 Sales Revenue 18,000 (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold)