On April 1, two jobs were in process at Hartwell Contracting. Details of the jobs follow: The Materials Inventory account on April 1 totaled $8,180. Materials purchased during the month totaled $17,800. Indirect materials of $1,820 were issued from materials inventory. On April 1, finished goods inventory consisted of two jobs: HC-32, costing $7,060, and HC35, with a cost of $3,880. Costs for both jobs were transferred to Cost of Services Billed during the month. Also during April, Jobs HC-34 and HC-37 were completed. Completing Job HC-34 required an additional $5,180 in direct labor. The completion costs for Job HC-37 included $3,480 in direct materials and $10,780 in direct labor. Hartwell Contracting used a total of $9,180 of direct materials (excluding the $1,820 indirect materials) during the month and $25,880 in total direct labor costs. Overhead has been estimated at 75 percent of direct labor costs, and this relation has been the same for the past few years. Required: Compute the costs of Jobs HC-34 and HC37 and the balances in the April 30 inventory accounts