Oriole 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 Oriole Inc. contains the following data. Raw Materials Inventory $4,500 Work in Process Inventory $5,675 Manufacturing Overhead Applied Manufacturing Overhead Incurred $35.900 $29,300 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 $900 $800 Direct labor 300 600 600 Manufacturing overhead 375 750 750 $1,275 $2,250 $2,150 i