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

Jobs	1	2	3	4
Beginning Balance	1,500.00	2,000.00	1,000.00	400.00
Direct Materials	-	100.00	1,200.00	3,000.00
Direct Labor	495.00	405.00	300.00	450.00
Direct Labor hours	33.00	27.00	20.00	30.00

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