Jenkins Company uses a job order cost syster with overhead applied to jobs on the basis of direct labor hours . The direct labor rate is $ 20 per hour , the predetermined overhead rate is $ 15 per direct labor hour . The company worked on three jobs during April A and were in process at the beginning of April Job A was completed and delivered to the customer . Job B completed during April, not sold. Job C was started during April but not completed . The job cost sheets revealed the following costs for April

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 C Cost of Jobs in Process, 4/1/2018 Direct Materials Used Direct Labor Applied Manufacturing Overhead JobA $11,700 1,700 9,400 Job B $1,100 7,400 7.400 8,100 2,700 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