On September 1, twojobs were in process at Pete's Patios. Details of the jobs follow: Job Number Direct Materials Direct Labor PP-24 $ 972 $ 348 PP-30 670 1,770 ' Materials Inventory on September 1 totaled $5,510, and $670 worth of materials was purchased during the month. Indirect materials of $94 were withdrawn from materials inventory. On September 1, nished goods inventory consisted of twojobs, PP-12, costing $2,254, and PP-14, with a cost of $978. 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 $1,330 in direct labor. The completion costs for Job PP-30 included $666 in direct materials and $4,300 in direct labor. Pete's Patios used a total of $1,816 of direct materials (excluding the $94 indirect materials) during the period, and total direct labor costs during the month amounted to $8,240. 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 PP3O and the balances in the September 30 inventory accounts. Cost to complete PP-24 $ 1,995 Cost to complete PP-30 $ 7,116 Balance of Material Inventory as of September 30 $ 4,270 Balance of Work-in-Process as of September 30 Balance of Finished Goods Inventory as of September 30 On September 1, two jobs were in process at Pete's Patios. Details of the jobs follow: Job Number Direct Materials Direct Labor PP24 $ 964 $ 396 PP-30 595 1,620 Materials Inventory on September 1 totaled $5,560, and $690 worth of materials was purchased during the month. Indirect materials of $93 were withdrawn from materials inventory. On September 1, nished goods inventory consisted of two jobs, PP12, costing $2,440, and PP-14, with a cost of $926. 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 $1,390 in direct labor. The completion costs for Job PP-30 included $626 in direct materials and $3,500 in direct labor. Pete's Patios used a total of $1 ,886 of direct materials (excluding the $93 indirect materials) during the period, and total direct labor costs during the month amounted to $8,210. 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 PP30 and the balances in the September 30 inventory accounts. loost to complete PP-24 I Cost to complete PP-30 lBaIanoe of Material Inventory as of September 30 iBalanoe of Work-in-Prooess as of September 30 ' i Balance of Finished Goods Inventory as of September 30