FO (Video) (Part Lever Submission) Concord 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, 2020, the general ledger for Concord Inc. contains the following data. Raw Materials Inventory Work In Process Inventory $4,000 Manufacturing Overhead Applied $5,125 Manufacturing Overhead Incurred $33,600 $32,200 Subsidiary data for Work in Process Inventory on June 1 are as follows. Cost Element Direct materials Direct labor Manufacturing overhead Job Cost Sheets Customer Job Rodgers Stevens Linton $500 $800 5900 300 500 500 375 $1,175 625 $1,925 625 $2,025 During June, raw materials purchased on account were $5,200, and all 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 Rodgers Koss Stevens Linton Rodgers Genaral use Materials Requisition Slips Time Tickets $800 $700 2,200 700 500 400 1,400 1,400 300 400 5,200 3,600 1,600 $6,800 1,000 $4,600 Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $17,000. Each customer paid in full