Use the following data to answer the next THREE questions: Nellis Manufacturing uses a job-order costing system to account for costs of its jobs. As of the beginning of April the company had two jobs already in progress (jobs 401 and 402). Below are the costs incurred to date on each of these jobs Job 401 Job 402 Beginning Work-in-Process $ 23,000 $ 6,500 During the month of April the company started two more jobs (jobs 403 and 404). Below is a summary of the relevant information for all four jobs during the month of April: Job 401 Job 402 Job 403 Job 404 Direct Materials Used $ 1,350 $ 3.000 $ 25,000 $ 4,750 Direct Labor Costs $ 5,000 $ 8,500 $ 59,000 $ 1,680 Applied OH costs $ 1.500 $ 2.550 $ 17700 $ 550 Units Completed 100 units 240 units 1,000 units O units Units Still in Process O units O units O units 60 units Units Sold O units O units 400 units O units On April 1st, the finished goods inventory was zero. As indicated in above table, during April, the company completed jobs 401, 402, and 403. Job 404 is incomplete by the end of April. The company only sold 400 units of Job 403 during April. 1. What is Nellis's Cost of Goods Manufactured for April? O $160,080 $6.980 $123,600 $153,100 $130,580 2. What is Nellis's Work-in-Process Inventory at the end of April? $29,500 $36,480 $6,980 $160,080 $152100 What is Nellis's Cost of Goods Sold for April, before adjusting for the over- or under-applied overhead? $40,680 $101,700 $51,400 $160,080 $6.980