Phoenix company uses a normal costing system and has lost some account information and needs you to reconstruct it. Here is partial information on the company's accounts: Raw Materials Finished Goods Bal 4/1 12,000 Work In Process Bal 4/1 14,800 Overhead April Debits 14,800 Bal 4/30 16,000 Selected employees have the following information: The predetermined overhead rate was based on an estimated 60,000 direct labor-hours to be worked over the year and an estimated $180,000 in manufacturing overhead costs. Cost sheets showed only one job in process on April 30. Materials of $2,600 had been added to the job and 300 direct labor hours had been expended at $6 per hour. The personnel department indicated 5.200 direct labor-hours at the rate of $6 per hour were recorded for the month. Finished goods inventory totaled $5,700 on April 1. Cost of goods manufactured for April was $89,000. The company closes out any over- or under-applied overhead to cost of goods sold. Determine the following: a) Work in process inventory, April 30. b) Overhead applied to work in process for the month of April. c) Unadjusted cost of goods sold for April. d) Over- or under-applied overhead for April. e) Adjusted cost of goods sold for April