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Sheffield 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 Sheffield Inc. contains the following data. $ 4,000 $ 32,400 Raw Materials Inventory Work in Process Inventory Manufacturing Overhead Applied Manufacturing Overhead Incurred $ 5,125 $32,200 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton $ 600 $ 700 $ 900 Direct materials Direct labor Manufacturing overhead 300 500 500 375 625 625 Direct labor 300 500 500 Manufacturing overhead 375 625 625 $1.275 $ 1,825 $ 2,025 During June, raw materials purchased on account were $ 5,100, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 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 Materials Requisition Slips Time Tickets $ 800 $ 900 2,100 900 Koss Stevens 600 300 Linton 1,300 1.100 Rodgers $ 800 $ 900 Koss 2.100 900 Stevens 600 300 Linton 1,300 1,100 Rodgers 300 400 3,600 5,100 General use 1,600 1,100 $ 6,700 $4,700 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 $ 18,900. Each customer paid in full. (a) (3) Finished Goods Inventory E Work In Process Inventory (To record completion of jobs) Cost of Goods Sold = Finished Goods Inventory (To record the cost of goods sold) )