Raw Materials Inventory $4,500 Manufacturing Overhead Applied $35,300 Work in Process Inventory $5,800 Manufacturing Overhead Incurred $34,500 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 $700 $700 $800 Direct labor 400 600 600 Manufacturing overhead 500 750 750 $1,600 $2,050 $2,150 During June, raw materials purchased on account were $4,700, and $5,000 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $800 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 $900 $900 Koss 1,800 700 Stevens 500 400 Linton 1,300 1,200 Rodgers 200 500 4,700 3,700 General use 1,300 1,300 $6.000 $5,000