Jenkins Company uses a job order cost system with overhead applied to jobs on the basis 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 during April. Jobs A and B were in process at the beginning of April. Job A was completed and delivered to the customer. Job B was completed during April, but not sold. Job C was started during April, but not completed. The job cost sheets revealed the following costs for April:

Job A Job B Job C
Cost of Jobs in Process, 4/1/2013 $12,700 $1,100 $
Direct Materials Used 2,700 9,400 11,100
Direct Labor 11,400 9,400 3,700
Applied Manufacturing Overhead ? ? ?

Required:
If no other jobs were started, completed, or sold, determine the balance in each of the following accounts at the end of April:

a. Work In Process
b. Finished Goods
c. Cost of Goods Sold