Manor Painting is a commercial interior and exterior painting contractor specializing in commercial buildings. An inventory of materials and equipment is on hand at all times, so work can start as quickly as possible. Special equipment is ordered as required. On August $1,$ the Materials Inventory account had a balance of $$55,100.$ The Work$-$in$-$Process Inventory account is maintained to record costs of work not yet complete. There were two such jobs on August $1$ with the following costs:

Job $84$ Job $87$

Materials and equipment $ $24,200$ $ $79,900$

Direct labor $21,40040,500$

Overhead $($applied$)8,56016,200$

Overhead has been applied at $40$ percent of the costs of direct labor using an annual rate.

During August, Manor Painting started two new jobs. Additional work was carried out on Jobs $84$ and $87.$ Job $87$ was completed and billed to the customer. Details on the costs incurred on jobs during August follow:

Job $84$ Job $87$ Job $88$ Job $90$

Materials and equipment $ $5,600$ $ $8,300$ $ $8,000$ $ $5,500$

Direct labor $($wages payable$)8,90011,20010,0003,500$

Other August Events

Purchased materials and equipment for $$15,200.$

Billed $$196,100$ to the customer for Job $87$ and received payment for $$116,100$ of that amount.

Received $$19,700$ payment on Job $82$ delivered to customer in July.

Determined that payroll for indirect labor personnel totaled $$2,320.$

Issued supplies and incidental materials for current jobs costing $$860.$

Recorded overhead and advertising costs for the operation as follows $($all cash except equipment depreciation$)$:

Property taxes $ $1,010$

Storage area rental $1,160$

Truck and delivery cost $1,740$

Advertising and promotion campaign $1,310$

Inspections $1,010$

Telephone and other miscellaneous $790$

Equipment depreciation $2,830$

$1.$Determine inventory balances for Work$-$in$-$Process Inventory.