The following selected data were taken from the books of the Owens O-Rings Company. The company uses job costing to account for manufacturing costs. Job 405 began production in March, containing a balance of $1,900 at the end of the month. The data relate to April operations. (1) Materials and supplies were requisitioned from the stores clerk as follows: Job 405 , material X, $7,000. Job 406, material X, \$3,000; material Y, $6,000. Job 407, material X, $5,000; material Y, $3,200. (2) Time tickets for the month were chargeable as follows: (3) Other information: - Various actual factory overhead charges total $34,800. - Selling and administrative costs were $2,100. - Factory overhead was budgeted at $350,000, was to be allocated to jobs based on 100,000 direct labor hours. - Job orders completed during the month: Job 405 and Job 406. - Job 406 was sold. - Under or overapplied overhead is closed to cost of goods sold. Required: 1. Prepare job cost sheets for all three jobs. 2. What is the amount of cost of goods manufactured, ending balance of work in process and finished goods inventories? 3. Calculate the adjusted cost of goods sold after under- or over-applied overhead is disposed