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On September 1, two jobs were in process at Pete's Patios. Details of the jobs follow: Job Number PP-24 PP-30 Direct Materials $1,044 640 Direct

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On September 1, two jobs were in process at Pete's Patios. Details of the jobs follow: Job Number PP-24 PP-30 Direct Materials $1,044 640 Direct Labor $ 410 1,630 Materials Inventory on September 1 totaled $5,440, and $692 worth of materials was purchased during the month. Indirect materials of $103 were withdrawn from materials inventory. On September 1, finished goods inventory consisted of two jobs, PP-12, costing $2,318, and PP-14, with a cost of $958. Costs for both jobs were transferred to Cost of Services Billed during the month. Also during September, Jobs PP-24 and PP-30 were completed. Completing Job PP-24 required an additional $1,320 in direct labor. The completion costs for Job PP-30 included $670 in direct materials and $4,200 in direct labor. Pete's Patios used a total of $1,860 of direct materials (excluding the $103 indirect materials) during the period, and total direct labor costs during the month amounted to $8,170. Overhead has been estimated at 50 percent of direct labor costs, and this relation has been the same for the past few years. Required: Compute the costs to Jobs PP-24 and PP-30 and the balances in the September 30 inventory accounts

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