A company that uses job order costing reports the costs incurred below. Overhead is applied at the rate of 48% of direct materials cost. The company has no beginning Work in Process or Finished Goods inventories. Jobs 1 and 3 are not finished by the end of the nonth, and Job 2 is finished but not sold by month-end. Direct materials used Direct labor used Job 1 $ 6,200 $ 9,200 Job 2 $ 8,200 $ 5,400 Job 3 $ 2,700 $ 4,400 1. Prepare job cost sheets that have direct materials, direct labor, and overhead applied for each of the three jobs for the month. 2. Determine the total dollar amount of Work in Process Inventory at the end of the month. 3. Determine the total dollar amount of Finished Goods Inventory at the end of the month.