On April 1, two jobs were in process at Hartwell Contracting. Details of the jobs follow: The Materials Inventory account on April 1 totaled \$8,120. Materials purchased during the month totaled \$17,650. Indirect materials of $1,760 were issued from materials inventory. On April 1, finished goods inventory consisted of two jobs: HC-32, costing $7,000, and HC-35, with a cost of $3,820. Costs for both jobs were transferred to Cost of Services Billed during the month. Also during Aprit, Jobs HC-34 and HC-37 were completed. Completing Job HC-34 required an additional \$5,120 in direct labor. The completion costs for Job HC-37 included $3,420 in direct materials and $10,720 in direct labor. Hartwell Contracting used a total of $9,120 of direct materials (excluding the $1,760 indirect materials) during the month and $25,820 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: Required: Compute the costs of Jobs HC-34 and HC37 and the balances in the April 30 inventory accounts