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, 4/1/2013 Job A $12,400 Job B $1,100 Job C $ ---

Direct Materials Used 2,400 8,800 Job C 10,200

Direct Labor 10,800 8,800 3,400

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