During a recent month Palmers Inc. reported the following activity: Jobs 1 2 3 Beginning balance $1,500 $2,000 $1,000 $ 400 Direct materials 0 100 1,200 3,000 Direct labour 495 405 300 450 Direct labour hours 33 20 30 Overhead is allocated at $7.50 per direct labour hour. Jobs 1, 2, and 4 were completed, and Job 2 was delivered to the customer Determine the following amounts: 27 a) Ending work in process inventory b) Cost of the jobs that were completed c) Costs of goods sold d) Ending finished goods inventory