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Costs to complete Jobs PP-24 and PP-30

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On September 1, two jobs were in process at Pete’s Patios. Details of the jobs follow: Job Number Direct Materials Direct Labor ———— Materials Inventory on September 1 totaled $5,460, and $724 worth of materials was purchased during the month. Indirect materials of $99 were withdrawn from materials inventory. On September 1, finished goods inventory consisted of two jobs, PP-12, costing $2,334, and PP-14, with a cost of $924. 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 $664 in direct materials and $4,300 in direct labor.Pete’s Patios used a total of $1,894 of direct materials (excluding the $99 indirect materials) during the period, and total direct labor costs during the month amounted to $8,090. Overhead has been estimated at 50 percent of direct labor costs, and this relation has been the same for the past few years.Required: Compute the costs to complete Jobs PP-24 and PP-30 and the balances in the September 30 inventory accounts. (Omit the “$” sign in your response.)


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