On September 1, two jobs were in process at Pete's Patios. Details of the jobs follow:

Job Number	Direct Materials	Direct Labor
PP-24	$	1,132		$	368
PP-30		625			1,770

Materials Inventory on September 1 totaled $5,430, and $728 worth of materials was purchased during the month. Indirect materials of $93 were withdrawn from materials inventory. On September 1, finished goods inventory consisted of two jobs, PP-12, costing $2,300, and PP-14, with a cost of $926. 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 $1,420 in direct labor. The completion costs for Job PP-30 included $646 in direct materials and $3,700 in direct labor.

Pete's Patios used a total of $1,888 of direct materials (excluding the $93 indirect materials) during the period, and total direct labor costs during the month amounted to $8,130. 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.

Cost to Complete PP-24

Cost to complete PP-30

Balance of Materials Inventory as of September 30

Balance of Work-in-Process as of September 30

Balance of Finished Goods Inventory as of September 30