On April 1, two jobs were in process at Hartwell Contracting. Details of the jobs follow: Job Number Direct Materials Direct Labor HC-34 $ 4,340 $ 1,740 HC-37 3,240 5,940 The Materials Inventory account on April 1 totaled $8,040. Materials purchased during the month totaled $17,450. Indirect materials of $1,680 were issued from materials inventory. On April 1, finished goods inventory consisted of two jobs: HC-32, costing $6,920, and HC-35, with a cost of $3,740. 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 $5,040 in direct labor. The completion costs for Job HC-37 included $3,340 in direct materials and $10,640 in direct