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 $ 7,500 Job 33 Job 34 6,000 $ 13,500 Source documents revealed the following during March: Materials Requisitions Labor Time Forms Tickets Status of Job at Month-End Job 33 Job 34 Job 35 Indirect 3,500 6,500 Completed and sold 7,800 3,250 2.140 $ 15,000 19,690 6,000 4,200 1,300 Completed, but not sold In process The company applies overhead to products at a rate of 150 percent of direct labor cost. Required 1. Compute the cost of Jobs 33, 34, and 35 at the end of the month Total Manufacturing Cost Job 33 $ Job 34 Job 35$ 27,250 31,500 12,325 2. Calculate the balance in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts at month-end Work in Process Inventory Finished Goods Inventory Cost of Goods Sold 12,325