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 Apri. Job A was completed and delivered to the customer. Job B was completed during Apri but not sold. Job C was storted during April but not completed. The job cost sheets revealed the following costs for Aprit: Required: If no other jobs were started, completed, or sold, determine the balance in each of the following accounts at the end of Aprit