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 ProcessBalance on 3/1Job 33$ 5,700Job 344,000$ 9,700

Source documents revealed the following during March:

Materials Requisitions FormsLabor Time TicketsStatus of Job at Month-EndJob 33$ 2,100$ 5,100Completed and soldJob 343,4003,500Completed, but not soldJob 353,6003,400In processIndirect1,0002,300$ 10,100$ 14,300

The company applies overhead to products at a rate of 75 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.