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On September 1, two jobs were in process at Pete's Patios. Details of the jobs follow: Materials Direct Labor $ 416 1,750 Job NumberDirect PP-24

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On September 1, two jobs were in process at Pete's Patios. Details of the jobs follow: Materials Direct Labor $ 416 1,750 Job NumberDirect PP-24 PP-30 1,048 610 Materials Inventory on September 1 totaled $5,540, and $702 worth of materials was purchased during the month. Indirect materials of $104 were withdrawn from materials inventory. On September 1, finished goods inventory consisted of two jobs, PP-12, costing $2,372, and PP-14, with a cost of $960. 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 $1,370 in direct labor. The completion costs for Job PP-30 included $672 in direct materials and $4,200 in direct labor. Pete's Patios used a total of $1,814 of direct materials (excluding the $104 indirect materials) during the period, and total direct labor costs during the month amounted to $8,070 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. Cost to complete PP-24 Cost to complete PP-30 Balance of Material Inventory as of September 30 Balance of Work-in-Process as of September 30 Balance of Finished Goods Inventory as of September 30

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