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:

$\backslash$table$[[$Cost of Jobs in Process, $4/1/2018,$Job A$,$Job B$,$Job C$],[$Direct Materials Used,$1,400,$$$1,100,$$$-$