Hester Corporation uses a job order cost accounting system. Five jobs were worked on during the current year. The predetermined overhead rate is 20% of direct labor costs. The following cost information is available (all materials and time ticket information applies to direct costs): Part-1 Complete the job cost sheets for each job. Part 2-ldentify the amounts of each of the following accounts at the end of the period a. Work in Process ________ b. Finished Goods _______ c. Cost of Goods Sold _________