Vaughn 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 Vaughn Inc. contains the following data.

Raw Materials Inventory

$$4,500$

Manufacturing Overhead Applied

$$34,100$

Work in Process Inventory

$$5,150$

Manufacturing Overhead Incurred

$$31,100$

Subsidiary data for Work in Process Inventory on June $1$ are as follows.

$\backslash$table$[[$Job Cost Sheets$],[$Cost Element,Customer Job$],[$Rodgers$,$Stevens,Linton$],[$Direct materials,$$500,$$$700,$$$800$