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: Book Direct Materials Used Cost of Jobs in Process, April 1, Current Year Job A Job B Direct Labor $ 13,000 Job c $ 1, 100 nt Applied Manufacturing Overhead 3,000 $ 0 10,000 12,000 12,000 ces Required: ? 10, 000 ? 4,000 ? 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