On April 1, Maple Corp. had these jobs in its work-in-process account:

Job #

Total Cost

74

$1,100

77

$2,400

During April, the following took place:

Materials

Labor

Job #

Used

Used

Job status at April 30th

74

$ 400

$ 750

Completed, not sold

77

540

930

Completed and sold

78

350

390

Completed and sold

79

210

170

In progress

80

180

280

In progress

Maple applies manufacturing overhead cost at the rate of 80% of labor cost.

Compute the balance in Maple's work-in-process account on April 30th:

Compute the balance in Maples finished goods inventory on April 30th.

Compute Maples cost of goods sold on April 30th