Oak Creek Furniture Factory $($OCFF$),$ a custom furniture manufacturer, uses job order costing to track the cost of each customer order. On March $1,$ OCFF had two jobs in process with the following costs:

Work in Process Balance on $3/1$

Job $33$ $ $5,100$

Job $344,400$

$ $9,500$

Source documents revealed the following during March:

Materials Requisitions Forms Labor Time Tickets Status of Job at Month$-$End

Job $33$ $ $3,800$ $ $4,200$ Completed and sold

Job $342,1004,600$ Completed, but not sold

Job $354,6003,900$ In process

Indirect $1,5001,200$

$ $12,000$ $ $13,900$

The company applies overhead to products at a rate of $65$ percent of direct labor cost.

Required:

Compute the cost of Jobs $33,34,$ and $35$ at the end of the month.

Calculate the balance in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts at month$-$end.