Culver 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, 2022, accounting records for Culver Inc. contain the following data. Raw Materials Inventory Work in Process Inventory $3,900 $5,675 Manufacturing Overhead Applied $30,700 Manufacturing Overhead Incurred $28,500 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 $500 $800 $1,000 Direct labor 400 500 600 Manufacturing overhead 500 625 750 $1,400 $1,925 $2,350 During June, raw materials purchased on account were $5,000, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $400 incurred on account.