7 /'--' \\ & or06:15 . - N ) J On April 1, two jobs were in process at Hartwell Contracting. Details of the jobs follow: Job Direct Direct Number Materials Labor HC-34 $ 4,400 $ 1,800 HC-37 3,300 6,000 The Materials Inventory account on April 1totaled $8,100. Materials purchased during the month totaled $17,600. Indirect materials of $1,740 were issued from materials inventory. On April 1, finished goods inventory consisted of two jobs: HC-32, costing $6,980, and HC-35, with a cost of $3,800. Costs for both jobs were transferred to Cost of Services Billed during the month. Also during April, Jobs HC-34 and HC-37 were completed. Completing Job HC-34 required an additional $5,100 in direct labor. The completion costs for Job HC-37 included $3,400 in direct materials and $10,700 in direct labor. Hartwell Contracting used a total of $9,100 of direct materials (excluding the $1,740 indirect materials) during the month and $25,800 in total direct labor costs. Overhead has been estimated at 75 percent of direct labor costs, and this relation has been the same for the past few years. Required: Compute the costs of Jobs HC-34 and HC-37 and the balances in the April 30 inventory accounts. Cost to complete HC-34 Cost to complete HC-37 Balance of Materials Inventory as of April 30 Balance of Work-in-Process Inventory as of April 30 Balance of Finished Goods Inventory as of April 30