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, April 1, Current Year $ 12,000 $ 1,000 $ 0
Direct Materials Used 2,000 8,000 9,000
Direct Labor 10,000 8,000 3,000
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:

work in progress
finished goods
cost of goods sold