Sandhill Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending on custtmer preference. On June 1, 2022, the general ledger for Sandhill Inc. contains the following data. Subsidiary data for Work in Process Inventory on June 1 are as follows. Manufacturing Overhead Raw Materials Inventory (To record assignment of direct materials) Work in Process Imventory Manufacturing Overhead Factory Labor (To record assignment of factory labor) Workin Process inventory Manulacturing Overbead (To record assignment of manufacturing overhead) (3) Finished Coods inventory Work in Process Imventory Work in Process Inventory Manufacturing Overhead (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Workin Process lnventory (To record completion of jobs) Cash 4750 No. Account Titles and Explanation (1) Raw Materials Inventory Accounts Payable (To record purchase of raw materials) Factory Labor Cash (To record factory labor costs paid) Manufacturing Overhead Accumulated Deoreciation-Equioment Accounts Payable (To record manufacturing overhead costs incurred) (2) Work in Process imventory Manulacturing Overhead Debit Credit 4900 During June, raw materials purchased on account were $4,900, and $5,100 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Overhead was assigned to jobs at the same rate of $1.25 per dollar of direct labor cost throughout the year. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $17,500. Each customer paid in full at the time of sale