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 $ 5,200 3,200 $ 8,400 Source documents revealed the following during March: Job 33 Job 34 Job 35 Indirect Materials Requisitions Forms $ 2,900 2,700 3,000 600 $ 9,200 Labor Time Tickets Status of Job at Month-End $ 4,500 Completed and sold 3,500 Completed, but not sold 3,800 In process 1,300 $ 13,100 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. 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