Problem 15-3A (Part Level Submission) 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 $4,662 $6,149 Manufacturing Overhead Applied Manufacturing Overhead Incurred $36,230 $35,132 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Direct materials Direct labor Manufacturing overhead Rodgers Steven Linton $888 599 749 $2,236 $999 644 805 $2,448 $666 355 $1,465 During June, raw materials purchased on account were 5,439, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $999 and miscellaneous costs of $444 incurred on account. A summary of materials requisition slips and time tickets for June shows the following Materials Requisition Slips Time Tickets Customer Job Rodgers Koss Stevens Linton Rodgers $888 $944 2,220 400 1,332 433 3,997 1,332 $5,329 1,443 5,439 1,665 $7,104 General use overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $20,979. Each customer paid in full.