Fredrickson Company uses job-order costing.Manufacturing overhead is applied to production based on a predetermined rate of 120% of direct labor cost.Any over-or underapplied overhead is closed to the cost of goods sold account at the end of each month.Additional information is available as follows:  

Cost Added in April

Balance Direct Direct

Job.No 3/31/2020 Materials Labor

Job 101 $10,000 $1,870 $900

Job 102 6,780 4,000 2,300

Job 103 9,300 2,680 2,170

Job 104 5,670 7,400 1,560

Job 105 0 5,000 1,370

Job 106 0 2,800 1,800 -

Actual Manufacturing OH for April was $14,300

At the end of April Jobs 101, 102, 103, 104 and 105 were finished.Jobs 101, 102, 103 had been delivered to the customer.

1. What is the ending balance in Work in process for April 30? 2. What is the ending balance in Finished Goods for April 30? 3. What is the total cost of goods manufactured in April? 4. How much is over or underapplied OH? 5.What is the amount of Cost of Goods Sold reported for April?