Jackie 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 A	Job B	Job C
Cost of Jobs in Process, April 1, Current Year	$ 11,900	$ 1,200	$ 0
Direct Materials Used	1,900	7,800	8,700
Direct Labor	9,800	7,800	2,900
Applied 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 Progress:

b. Finished Goods:

c. Cost of Goods Sold: