During a recent month Pisces, Inc. reported the following activity:

Overhead is allocated at $6.25 per direct labour hour. Jobs 1, 2, and 3 were completed, and Job 1 was delivered to the customer. Determine the following amounts: a) Ending work in process inventory b) Cost of the jobs that were completed c) Costs of goods sold d) Ending finished goods inventory

Jobs Beginning balance S1,500 S2,000 $1,000 S 400 Direct materials Direct labour Direct labour hours 33 0 100 1,200 3,000 495 405 300 450 30 27 20