Pharoah 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 Pharoah Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,300 $5,450 Manufacturing Overhead Applied Manufacturing Overhead Incurred $30,800 $32,800 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 $900 $900 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,175 $2,025 $2,250 During June, raw materials purchased on account were $5,400, and $4,600 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $500 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets Rodgers $700 $900 0.000 200