Jenkins 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 Aprili. Job A was completed and delivered to the customer. Job 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 Cost of Jobs in Process, 4/1/2018 $12,700 Direct Materials Used 2,700 9,400 11,100 Direct Labor 11,400 9,400 Applied Manufacturing Overhead Job Job B $1,100 $ - 3,700 7 Required: If no other jobs were started, completed, or sold, determine the balance in each of the following accounts at the end of April 3. Work in Process b. Finished Goods Cost of Goods Sold