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 Job 33 Job 34 Balance on 3/1 $ 5,100 4,100 $ 9,200 Source documents revealed the following during March: Materials Requisitions Labor Time Status of Job at Month-End Completed and sold Completed, but not sold Forms Tickets Job 33 $ 2,700 $ 5,900 Job 34 3,100 3,900 Job 35 Indirect 4,300 3,400 In process 700 1,800 $ 10,800 $ 15,000 The company applies overhead to products at a rate of 60 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 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