ob order of goods ule P20-3A Case 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, 2017, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $4,200 Manufacturing Overhead Applied Work in Process Inventory $32,640 $5,540 Manufacturing Overhead Incurred $31,650 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 $ 600 $ 800 $ 900 Direct labor 320 540 580 Manufacturing overhead 400 675 725 $1,320 $2,015 $2,205 During June, raw materials purchased on account were $4,900, and all wages were paid. Addicraloverhead costs consisted of depreciation on equipment $900 and miscel- laneous costs of $400 incurred on account. A sunary of natorials requisition slips and time tickets for June shows the following. Custeiner Job Baterials Requisition Slips Time Tickets Rodiers $800 $ 850 Koss 2,000 800 Stre 500 360 1.300 1,200 Kong 300 390 4,900 3,600 General use 1,500 1,200 $6,400 $4,800 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. Pr (b) Post the entries to Work in Process Inventory. (c) Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (d) Cost