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

Job Number	Direct Materials			Direct Labor
PP-24	$	1,064		$	354
PP-30		555			1,630

Materials Inventory on September 1 totaled $5,500, and $662 worth of materials was purchased during the month. Indirect materials of $106 were withdrawn from materials inventory. On September 1, finished goods inventory consisted of two jobs, PP-12, costing $2,270, and PP-14, with a cost of $946. 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 $640 in direct materials and $4,300 in direct labor.

Petes Patios used a total of $1,884 of direct materials (excluding the $106 indirect materials) during the period, and total direct labor costs during the month amounted to $8,190. 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.