Coronado 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 Coronado Inc. contains the following data. Raw Materials Inventory $4,100 Work in Process Inventory $5,675 Manufacturing Overhead Applied Manufacturing Overhead Incurred $33,800 $28,600 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 $600 $900 $800 Direct labor 200 600 700 Manufacturing overhead 250 750 875 $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.