Problem 7-57 (Algo) Job Costs in a Service Company (LO 7-4) On September 1, two jobs were in process at Pete's Patios. Details of the jobs follow: Materials Inventory on September 1 totaled $5,460, and $676 worth of materials was purchased during the month. Indirect materials of $105 were withdrawn from materials inventory. On September 1 , finished goods inventory consisted of two jobs, PP-12, costing $2,440, and PP-14, with a cost of $958. 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 $686 in direct materials and $4,200 in direct labor. Pete's Patios used a total of $1,944 of direct materials (excluding the $105 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