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 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 $ $11,200$ $ $1,000$ $ $0$

Direct Materials Used $1,2006,4006,600$

Direct Labor $8,4006,4002,200$

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:

Work in process

finished goods

cost of goods sold