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, 4/1/2018 Direct Materials Used Direct Labor Applied Manufacturing Overhead Job A $11,400 Job B $1,100 Job C $ 1,400 8,800 6,800 7,200 6,800 P 2,400 ? 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 Sold