enkins 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:

Job AJob BJob CCost of Jobs in Process, April 1, Current Year$ 12,400$ 1,100$ 0Direct Materials Used2,4008,80010,200Direct Labor10,8008,8003,400Applied Manufacturing Overhead???

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 goods sold: _____