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 $ 5,700 4,800 $ 10,500 Source documents revealed the following during March: Materials Requisitions Labor Time Forms Tickets Job 33 $ 2,800 $ 4,800 Status of Job at Month-End Completed and sold Job 34 2,200 4,700 Completed, but not sold Job 35 Indirect 3,900 3,900 In process 1,300 2,200 $10,200 $ 15,600 The company applies overhead to products at a rate of 70 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.