Acme Company used job order costing. The following data were accumulated for each job card at the end of the accounting period. Job Direct Indirect Direct Labor Costs Materials Costs $12,000 $6,000 $4,000 $14,000 $7.000 $10,000 $4,000 $2,000 $1,000 ABC DEF GHI Assume there were no additional materiais, labor or overhead transactions during the accounting period. Also, assume the following was the status of all of the jobs during the accounting period: Job 1 was completed and awaiting pickup by the customer Job 2 was still in the process Job 3 was picked up by the customer and the company recorded the sale Only use whole numbers and do not forget to use commas. ex: $150,000,000. a What is the balance of the work-in-proCASS ACCount at the end of the accounting nariad? S a. What is the balance of the work-in-process account at the end of the accounting period? $ b. What is the balance of the finished goods account at the end of the accounting period? $ c. What is the balance of the costs of goods sold account at the end of the accounting period? $ (Select the d. What is the company using as its predetermined overhead rate? corresponding letter of the correct answer) a - 200% of direct labor b - 140% of direct material 50% of direct labor d - 400% of direct material e - None of the above C