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 Cost of Jobs in Process, April 1, Current Year $11,000 8:00 Direct Materials Used Direct Labor 1,800 9,600 Job B $1,000 7,600 7,600 Job C $ 0 8,400 2,800 Applied Manufacturing Overhead 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: Answer is complete but not entirely correct. a. Work in Process $2,100 b. Finished Goods $ 5,700 c. Cost of Goods Sold $ 7.200