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, 4/1/2016 Direct Materials Used Direct Labor Applied Manufacturing Overhead Job $12,000 2,000 10,000 Job B $1,000 8,000 8,000 Job C $ - 9,000 3,000 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