Stone Creek Furniture Factory (SCFF), a custom furniture manufacturer, uses a job order costing to track the cost of each customer order. On March 1, SCFF had two jobs in process with the following costs:

Work in Process	Balance on 3/1
Job 33		$	5,200
Job 34			4,900
		$	10,100

Source documents revealed the following during March:

	Materials Requisitions Forms				Labor Time Tickets				Status of Job at Month-End
Job 33		$	2,300			$	5,900		Completed and sold
Job 34			3,600				3,600		Completed, but not sold
Job 35			4,900				3,400		In process
Indirect			1,500				2,000
		$	12,300			$	14,900

The company applies overhead to products at a rate of 65 percent of direct labor costs.

Requirement 2:

Calculate the balance in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts at month-end. (Omit the "$" sign in your response.)

Work in process	$
Finished goods inventory	$
Cost of goods sold	$