On June 1, two jobs were in process at Spiffy Painters, Inc. Details of the jobs follow:

Direct Direct Job No. Material Labor LP Rae ae ine oa 8 oe cn Ree $174 $64 PeaNE cn Sate pO uence cuore cen corre nee nnere eRe 32 84 Material inventory (for example, paint and sandpaper) on June 1 totaled $920, and $116 in material was purchased during the month. Indirect material of $16 was withdrawn from material inventory. On June 1, finished-goods inventory consisted of two jobs: P-12, costing $392, and P-26, costing $158. Both jobs were transferred to Cost of Goods Sold during the month.

Also during June, jobs P-20 and P-43 were completed. To complete job P-20 required an additional

$68 in direct labor. The completion costs for job P-43 included $108 in direct material and $200 in direct labor.

Job P-45 was started during the period but was not finished. A total of $314 of direct material was used (excluding the $16 indirect material) during the period, and total direct-labor costs during the month amounted to $408. Manufacturing overhead has been estimated at 150 percent of direct-labor costs, and this relationship has been the same for the past few years.

Required

a. Compute the costs of jobs P-20 and P-43 and the balances in the June 30 inventory accounts.