mpany that uses job order costing reports the costs incurred below. Overhead is applied at the rate of 45% of direct materials cost. The company has no beginning Work in Process or Finished Goods inventories. Jobs 1 and 3 are not finished by the end of the month, and Job 2 is finished but not sold by month-end. Job 1 Job 2 Job 3 Direct materials used $5,200 $ 7,200 $ 1,700 Direct labor used $ 11,400 $ 5,400 $4,400 1. Prepare job cost sheets that have direct materials, direct labor, and overhead applied for each of the three jobs for the month 2. Determine the total dollar amount of Work in Process Inventory at the end of the month. 3. Determine the total dollar amount of Finished Goods Inventory at the end of the month. JOB COST SHEET Job 1 Job 2 Job 3 Direct materials Direct labor Overhead $ $ 0 0 $ 0 Total Work in process inventory Determine the total dollar amount of Finished Goods Inventory at the end of the month. Finished goods inventory