Sheffield 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, 2020, the general ledger for Sheffield Inc. contains the following data. Raw Materials Inventory $4,400 Manufacturing Overhead Applied $34,100 Work in Process Inventory $5,550 Manufacturing Overhead Incurred $34,300 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 $500 $900 $1,000 Direct labor 200 500 700 Manufacturing overhead 250 625 875 $950 $2,025 $2,575 During June, raw materials purchased on account were $5,100, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following.