Problem 15-3A Stellar 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, 2014, the general ledger for Stellar Inc. contains the following data $4,200 Manufacturing Overhead Raw Materials Inventory Work in Process Inventory $32,640 Applied $5,540 Manufacturing Overhead $31,650 Incurred Subsidiary data for Work in Process Inventory on June 1 are as follows Job Cost Sheets Customer Job t Element nnon Rosentha Linton Direct materials Direct labor Manufacturing overhead Gannon $600 320 400 $1,320 $900 580 725 $2,015 $2,205 $800 540 675 During June, raw materials purchased on account were 4,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment 700 and miscellaneous costs of 400 incurred on account