hat is a cost accounting system? What are the two basic types of cost accounting systems? The Merker Manufacturing Company has the following job cost sheets on file. They represent jobs that have been worked on during April of the current year. This table summarizes information provided on each sheet: 9 pts Number Total Cost Incurred Status of Job 544 545 546 $15,050 Finished and delivered $22,400 Finished and delivered $7,500 Finished and unsold 547 548 549 550 551 552 $4,300 Finished and delivered $33,000 Unfinished $62,000 Finished and unsold $14,600 Unfinished $22,200 Finished and delivered $3,600 Finished and unsold $1,000 Unfinished 553 (a) What is the cost of goods sold for the month of April? (b) What is the cost of the Work in Process inventory on April 30? (c) What is the cost of the finished goods inventory on April 30