Crane Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending on customer preference. On June 1, 2022, the general ledger for Crane Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,500 Manufacturing Overhead Applied $33,900 $5,775 Manufacturing Overhead Incurred $32,400 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 $700 $900 $800 Direct labor 200 600 700 Manufacturing overhead 250 750 875 $1,150 $2,250 $2,375 During June, raw materials purchased on account were $5,100, and $4,800 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $400 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 $900 $800 Koss 1,800 800 Stevens 600 300 Linton 1,400 1.200 Rodgers 400 400 5.100 3.500 General use 1,700 1,300 $6,800 $4,800 Overhead was assigned to jobs at the same rate of $1.25 per dollar of direct labor cost throughout the year. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $17,300. Each customer paid in full at the time of sale.