Wildhorse 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 Wildhorse Inc. contains the following data. $4,400 $ 34,100 Raw Materials Inventory Work in Process Inventory Manufacturing Overhead Applied Manufacturing Overhead Incurred $ 5,550 $ 34,300 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Direct materials $500 $ 900 Linton $1,000 700 Direct labor 200 500 Manufacturing overhead 250 625 875 $950 $ 2,025 $ 2.575 During June, raw materials purchased on account were $ 5,100, and $4,700 of factory 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. Customer Job Materials Requisition Slips Time Tickets Rodgers $ 700 $ 700 Koss 2,100 700 Stevens 500 400 Linton 1,400 1.300 Rodgers 400 400 5,100 3,500 General use 1,300 1,200 $6,400 $4,700 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 $20,800 Each customer paldin full at the time of sale problem.) Work in Process Inventory 6/1 June 21 >> 6/30 Balance > 3675