THE Company applies overhead to jobs using a pre-determined overhead rate of 60% of direct labor cost. During 2021, THE Company began work on three jobs. Information relating to these three jobs appears below:  Job #1 Job #2 Job #3 direct materials ...... $74,300 $75,000 $69,000 direct labor cost ..... $82,000 $60,700 $46,000 By the end of 2021, job #1 and job #2 had been completed. Job #3 was not completed by the end of 2021. Additionally, by the end of 2021, one-half of job #2 had been sold and one-third of Job #1 was sold. THE Company incurred total actual overhead cost of $122,740 during 2021. Part A.) Calculate the amount of work in process inventory reported in THE Company's December 31, 2021 balance sheet.

Part B.) Calculate the amount of finished goods inventory reported in THE Company's December 31, 2021 balance sheet.

Part C.) Calculate the cost of goods sold reported by THE Company for 2021 after the overhead variance has been closed.