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: Balance on 3/1 Work in Process Job 33 Job 34 $ 4,400 3,600 $ 8,000 Source documents revealed the following during March: Materials Requisitions Forms Labor Time Tickets Job 33 Job 34 $2,100 4,000 $ 4,500 Status of Job at Month-End Completed and sold 4,700 Completed, but not sold Job 35 Indirect 4,400 2,200 In process 1,100 $11,600 2,600 $14,000 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