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, 4.1.2018	$12,700	$1,100
Direct Materials Used	$2,700	$9,400	$11,100
Direct Labor	$11,400	$9,400	$3,700
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:

a. Work in Process :

b. Finished Goods :

c. Cost of Goods Sold: