Cullumber 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 Cullumber Inc. contains the following data. Raw Materials Inventory $4,500 Manufacturing Overhead Applied $35,300 Work in Process Inventory $5,800 Manufacturing Overhead Incurred $34,500 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 $700 $800 Direct labor 400 600 600 Manufacturing overhead 500 750 750 $1,600 $2,050 $2,150