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 $3,800 Manufacturing Overhead Applied $35,800 Work in Process Inventory $4,800 Manufacturing Overhead Incurred $29,800 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 $500 $800 $800 Direct labor 200 500 500 Manufacturing overhead 250 625 625 $950 $1,925 $1,925 During June, raw materials purchased on account were $4,700, and $4,600 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $900 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 $800 $800 Koss 2,000 800 Stevens 400 300 Linton 1,200 1,200 Rodgers 300 400 4,700 3,500 General use 1,300 1,100 $6,000 $4,600 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 $19,900. Each customer paid in full at the time of sale. (a) CRANE INC. Cost of Goods Manufactured Schedule June 30, 2022 For the Year Ended June 30, 2022 For the Month Ended June 30, 2022