Subsidiary data for Work in Process Inventory on June 1 are as follows. During June, raw materials purchased on account were $5,100, and $4,700 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $1,000 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following: Orerhe ad was assigned to jobs at the same rate of 51.25 per dohlar of direct laber cost throughout the yoar. The patios for cuatamers Rindgers, Stervers, and Linton were completed during June and sald far a total of $18, 900 . Each customer paid in fulf ot the time of saie. Reconcile the baiance in Work in Process Inventory with the costs of unfinished jobs. Direct Materials 5 + Direct Labor $ + Manufacturing Overhead $