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 $$5,490,$ and $$724$ worth of materials was purchased during the month. Indirect materials of

$$98$ were withdrawn from materials inventory. On September $1,$ finished goods inventory consisted of two jobs, PP$-12,$ costing $$2,374,$

and PP$-14,$ with a cost of $$984.$ 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 $$1,350$ in direct labor.

The completion costs for Job PP$-30$ included $$678$ in direct materials and $$3,900$ in direct labor.

Pete's Patios used a total of $$1,900$ of direct materials $($excluding the $$98$ indirect materials$)$ during the period, and total direct labor

costs during the month amounted to $$8,080.$ 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.