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 $4,500 Work in Process Inventory $5,775 Manufacturing Overhead Applied Manufacturing Overhead Incurred $33,900 $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