) 7-57. Job Costs in a Service Company On September 1, two jobs were in process at Pete's Patios. Details of the jobs follow. Job Number Direct Materials Direct Labor PP-24.. PP-30.. $2,038 1,280 $ 768 3,360 Materials Inventory on September 1 totaled $11,040, and $1,392 worth of materials was purchased during the month. Indirect materials of $192 were withdrawn from materials inventory. On September 1, finished goods inventory consisted of two jobs: PP-12, costing $4,704, and PP-14, with a cost of $1,896. Costs for both jobs were transferred to Cost of Services Billed during the month. Also during September, Jobs PP-24 and PP-30 were completed. Completing Job PP-24 required an additional $2,720 in direct labor. The completion costs for Job PP-30 included $1.296 in direct materials and $8,000 in direct labor. Pete's Patios used a total of $3,768 of direct materials (excluding the $192 indirect materials) during the period, and total direct labor costs during the month amounted to $16,320. Overhead has been estimated at 50 percent of direct labor costs, and this relation has been the same for the past few years. Required Compute the costs of Jobs PP-24 and PP-30 and the balances in the September 30 inventory accounts