$ 158,000 P20.3A (LO 1, 2, 3, 4, 5) 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. Prepare entries in a job order cost system and cost of goods manufactured schedule. Excel Raw $4,200 Manufacturing $32,640 Materials Overhead Inventory Applied Work in $5,540 Manufacturing $31,650 Process Overhead Inventory Incurred Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Rodgers Stevens Linton Element Direct $ 600 $ 800 $ 900 materials Direct labor 320 580 Manufacturing 400 675 725 overhead $1,320 $2,015 $2,205 During June, raw materials purchased on account were $4,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time 540