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.

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 $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 paid in full at the time of sale.

Post the entries to Work in Process Inventory (Post the entries to Work in Process Inventory in the order presented in the problem)