Pretty Pink Pte Ltd (PP) uses normal and job order costing. All its jobs represent unique customer orders for modified vintage cars. PP had 1 job in process at the start of the year: job number 45 ($12,000). PP applies manufacturing overhead on the basis of machine hours (MH). The budgeted overhead and machine activity level for the year were anticipated to be $280,000 and 50,000 MH, respectively. PP worked on four jobs during April. The direct materials used, direct labour incurred and machine hours consumed during April were as shown in the table below.

Job number Direct material Direct labour Machine hours (MH)

45 $13,000 $28,000 200

46 $24,000 $35,000 1,700

47 $66,000 $15,000 2,300

48 $63,000 $45,000 300

Budgeted and actual direct labour rate is $12 and $14 per hour respectively.

Manufacturing overhead incurred for April are as follows: depreciation ($12,000),

indirect labour ($5,000), indirect materials used ($2,000) and other factory expenses ($5,000). PP paid cash for all overhead expenses. Manufacturing overhead variance is closed to cost of good on a monthly basis. During April, PP completed job numbers 45 and 48. Job number 45 was sold on credit for a gross profit of $24,000.

Calculate the balances in work in process, finished goods inventory and adjusted cost of goods sold at the end of April (after closing off the manufacturing overhead variance).