Jenkins Company uses a job order cost system with overhead applied to jobs on the basis of direct labor hours. The direct labor rate is $20 per hour, and the predetermined overhead rate is $15 per direct labor hour. The company worked on three jobs during April. Jobs A and B were in process at the beginning of April. Job A was completed and delivered to the customer. Job B was completed during April, but not sold. Job C was started during April, but not completed. The job cost sheets revealed the following costs for April:

Required:
If no other jobs were started, completed, or sold, determine the balance in each of the following accounts at the end of April:
a. Work in Process
b. Finished Goods
c. Cost of GoodsSold

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Job A Job B Job C Cost of Jobs in Process, 4/1/2013 Direct Materials Used Direct Labor Applied Manufacturing Overhead $12,000 2,000 10,000 $1,000 8,000 8,000 9,000 3,000