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 April. Job A was completed and delivered to the customer. Job B was completed during Apri but not sold. Job C was started during April, but not completed. The job cost sheets revealed the following costs for April: Job B Job A $12,500 2,500 11,000 Job C Cost of Jobs in Process, 4/1/2016 Direct Materials Used Direct Labor Applied Manufacturing Overhead $1,200 9,000 9,000 10,500 3,500 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 Process b. Finished Goods c. Cost of Goods Scld