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

Job Number	Direct Materials			Direct Labor
PP-24	$	1,032		$	356
PP-30		685			1,600

Materials Inventory on September 1 totaled $5,540, and $712 worth of materials was purchased during the month. Indirect materials of $105 were withdrawn from materials inventory. On September 1, finished goods inventory consisted of two jobs, PP-12, costing $2,448, and PP-14, with a cost of $964. 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 $1,430 in direct labor. The completion costs for Job PP-30 included $660 in direct materials and $4,000 in direct labor.

Petes Patios used a total of $1,896 of direct materials (excluding the $105 indirect materials) during the period, and total direct labor costs during the month amounted to $8,090. 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 complete Jobs PP-24 and PP-30 and the balances in the September 30 inventory accounts.