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. $960 635 Direct Labor $356 1,670 Materials Inventory on September 1 totaled $5,560, and $718 worth of materials was purchased during the month. Indirect materials of $102 were withdrawn from materials inventory. On September 1, finished goods inventory consisted of two jobs, PP-12, costing $2,382, and PP-14, with a cost of $932. 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 $1,400 in direct labor. The completion costs for Job PP-30 included $628 in direct materials and $4,300 in direct labor. Pete's Patios used a total of $1,842 of direct materials (excluding the $102 indirect materials) during the period, and total direct labor costs during the month amounted to $8,120. 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. Answer is complete but not entirely correct. Cost to complete PP-24 69 $ 700 Cost to complete PP-30 $ 7,078 Balance of Materials Inventory as of September 30 Balance of Work-in-Process as of September 30 $ 4,334 $ 6,244 Balance of Finished Goods Inventory as of September 30 $ 12,412