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 $33$ $ $4,200$

Job $344,500$

$ $8,700$

Source documents revealed the following during March:

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

Job $33$ $ $3,100$ $ $4,900$ Completed and sold

Job $342,7004,200$ Completed, but not sold

Job $354,0003,000$ In process

Indirect $6001,600$

$ $10,400$ $ $13,700$

The company applies overhead to products at a rate of $55$ 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.