On September 1, two jobs were in process at Petes Patios. Details of the jobs follow: Job Number Direct Materials Direct Labor PP-24 $ 980 $ 402 PP-30 675 1,650 Materials Inventory on September 1 totaled $5,530, and $658 worth of materials was purchased during the month. Indirect materials of $95 were withdrawn from materials inventory. On September 1, finished goods inventory consisted of two jobs, PP-12, costing $2,354, and PP-14, with a cost of $980. 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 $1,440 in direct labor. The completion costs for Job PP-30 included $612 in direct materials and $3,700 in direct labor. Petes Patios used a total of $1,842 of direct materials (excluding the $95 indirect materials) during the period, and total direct labor costs during the month amounted to $8,110. 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: