Source documents revealed the following during March: Materials Requisitions Forms $ 3,000 3,100 3,900 Labor Time Tickets Status of Job at Month-End Completed and sold Job 33 Job 34 Job 35 Indirect $ 5,100 4,200 Completed, but not sold. 3,700 In process 600 1,200 $ 10,600 $ 14,200 The company applies overhead to products at a rate of 70 percent of direct labor cost. Required: 1. Compute the cost of Jobs 33, 34, and 35 at the end of the month. 2. Calculate the balance in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts at month-end.