3. Direct labor rate is $20 per hour, and the pre det ermined overhead rate is so per direct laborhour. Jobs a and b were processed at the beginning of April. Job a was was completed and delivered to the customer Job B was completed during April, but not sold. Jobc was started during April, but hot completed. Job JobB Job cost of Jobs in process 4/1/2018/811,800 $1,000 s- Direct Materials used 1,800 7.600 8,400 Direct labor 9,600 7.600 2,800 Applied manufacturing overhead Determine the balance of each of the tollowing accounts at the end of April.. TO a. work in process | b. Finished goods C. cost of goods sold