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 $ 13,000 $ 1, 100 Direct Materials Used 3,060 10,060 12,000 Direct Labor 12,000 10,600 4,000 Applied Manufacturing Overhead ? ? 2 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 Bold