Case 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 Case Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,600 Manufacturing Overhead Applied $5,350 Manufacturing Overhead Incurred 35,400 $32,100 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Direct materials Direct labor Manufacturing overhead Rodgers Stevens Linton $600 300 375 1,275 $700 500 625 $1,825 $900 600 750 $2,250 During June, raw materials purchased on account were $4,700, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 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 Koss Stevens Linton Rodgers 800 1,800 400 1,300 400 4,700 1,400 $6,100 $800 900 300 1,300 400 3,700 1,000 $4,700 General use Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $ 20,600. Each customer paid in full.