Jenkins Company uses a job order cost system with overhead applied to jobs on the basis of direct tabor hours The direct labor rate is dollar 20 per hour, and the predetermined overhead rate is dollar15 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: If no other jobs were started completed or sold determine the balance in each of the following accounts at the end of April