Sunland 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 Sunland Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,400 $5,550 Manufacturing Overhead Applied Manufacturing Overhead Incurred $31,100 $31,200 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 $600 $800 $1,000 Direct labor 400 500 500 Manufacturing overhead 500 625 625 $1,500 $1.925 $2,125