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	$	5,700
Job 34		4,600
	$	10,300

Source documents revealed the following during March:

	Materials Requisitions Forms					Labor Time Tickets			Status of Job at Month-End
Job 33		$	3,900			$	4,700		Completed and sold
Job 34			2,900				4,500		Completed, but not sold
Job 35			3,500				2,400		In process
Indirect			1,400				1,000
		$	11,700			$	12,600

The company applies overhead to products at a rate of 55 percent of direct labor cost. Required:

1. Compute the cost of Jobs 33, 34, and 35 at the end of the month. 2. Calculate the balance in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts at month-end.