(b) Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem.) Work in Process Inventory 6/1 June 6/30 Overhead Applied Direct Materials Completed Work Balance Direct Labor e Te List of Accounts Attempts: 0 of 3 used Submit Ans Cullumber 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 Cullumber Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,500 $5,450 Manufacturing Overhead Applied $30,100 Manufacturing Overhead incurred $34,300 Subsidiary data for Work in Process Inventory on June 1 are as follows, Job Cost Sheets Customer Job Rodgers Stevens Cost Element Linton Direct materials $700 $700 $900 Direct labor 300 500 600 Manufacturing overhead 375 625 750 $1,375 $1,825 $2.250 During June, raw materials purchased on account were $5,200, and $4,800 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $500 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 $800 Koss 2,200 800 Stevens 600 400 Linton 1.400 1.000 Rodgers 300 400 5.200 3,400 General use 1.300 1.400 $6,500 $4,800 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 519,200. Each customer paid in full at the time of sale