Jenkins Company employs a job order cost system with overhead applied to jobs on the foundation of direct labor hours. The direct labor rate is $20 per hour, and the predetermined overhead rate is $15 per direct labor hour. The company worked on three jobs all through April. Jobs A and B were in process at the starting of April. Job A was completed and delivered to the customer. Job B was completed all through April, however not sold. Job C was started during April, however not completed. The job cost sheets revealed the given costs for April:

Required:

If no other jobs were started, completed or sold, find out the balance in each of the given accounts at the end of April:

a) Work in Process

b) Finished Goods

c) Cost of Goods Sold