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 Cost of Jobs in Process, April 1, Current Year Job A $ 12,000 Direct Materials Used Direct Labor 2,000 10,000 Job B $1,000 8,000 Job C 9,000 8,000 3,000 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 Answer is complete but not entirely correct. a. Work in Process $ 29,250 b. Finished Goods $ 31,500 c. Cost of Goods Sold $ 31,500