Problem 20-3A 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, 2017, the general ledger for Case Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $5,93Manufacturing Overhead Incurred Subsidiary data for Work in Process Inventory on June 1 are as fallows. $4,536 Manufacturing Overhead Applied $35,251 $24,182 lob Cost Customer Job Cost Element Direct materials Direct labor Manufacturing overhead Rodgers StevensLinton 346 432 $1,426 864 583 729 2,176 $972 626 783 $2,281 During june, raw materials purchased on account were $5,292, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $972 and s costs af $432 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets $918 964 389 1,296 421 3,888 1,296 $5,184 Rodgers Koss 540 1,404 324 5,292 1,520 $6,912 Linton Rodgers General use Overhead was charged to jobs at the same rate of $125 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $20,412. Each customer paid in full