Problem 15-3A (Part Level Submission) 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 $32,640 Work in Process Inventory $5,540 Manufacturing Overhead Incurred $31,650 Subsidiary data for Work in Process Inventory on June 1 are as follows.

During June, raw materials purchased on account were $4,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 incurred on account.

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.

Now, Reconcile the balance in Work in Process Inventory with the costs of unfinished jobs. (Round answers to 0 decimal places, e.g. 2,500.)

Job Cost Sheet Customer Job Cost Element Direct materials Direct labor Manufacturing overhead Rodgers Stevens Linton $600 320 400 $1,320 $800 540 675 $2,015 $900 580 725 $2,205 During June, raw materials purchased on account were $4,900, and all wages A summary of materials requisition slips and time tickets for June shows the f Materials Requisition Slips Time Tickets Customer Job Rodgers Koss Stevens Linton Rodgers $800 2,000 500 1,300 300 4,900 1,500 $6,400 $850 800 360 1,200 390 3,600 1,200 $4,800 General use Job Cost Sheet Customer Job Cost Element Direct materials Direct labor Manufacturing overhead Rodgers Stevens Linton $600 320 400 $1,320 $800 540 675 $2,015 $900 580 725 $2,205 During June, raw materials purchased on account were $4,900, and all wages A summary of materials requisition slips and time tickets for June shows the f Materials Requisition Slips Time Tickets Customer Job Rodgers Koss Stevens Linton Rodgers $800 2,000 500 1,300 300 4,900 1,500 $6,400 $850 800 360 1,200 390 3,600 1,200 $4,800 General use