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 Raw Materials Inventory Work in Process Inventory $5,687 $7,501 Manufacturing Overhead Applied Manufacturing Overhead Incurred $44,195 $42,854 Subsidiary data for Work in Process Inventory on June 1 are as follows ob She Customer Job Cost Element Direct materials Direct labor Manufacturing overhead Gannon Rosenthal Linton $812 433 542 $1,787 $1,083 $1,219 785 982 $2,728 $2,986 731 914 During June, raw materials purchased on account were $6,635, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $948 and miscellaneous costs of $542 incurred on account. A summary of materials requisition slips and time tickets for June shows the following