Furr Fabricators produces protective covers for smart phones.  Since the covers must be customized to each smart phone model, Furr uses a job order costing system.  On September 1, the company reported the following inventory balances:

Direct Materials . . . . . . . . . . . . . . . . . . . $   8,500

Work in Process . . . . . . . . . . . . . . . . . . . $34,600

Finished Goods . . . . . . . . . . . . . . . . . . .  $53,200

During September, the following events occurred:

1. Furr purchased direct materials costing $372,000 on account.

2. Furr used $364,000 in direct materials in production.

3. Furr’s employees clocked 20,000 direct labor hours at an average wage rate of $15.00 per direct labor hour.

4. The company incurred $428,000 in manufacturing overhead, including $77,200 in indirect labor costs.

5. Using direct labor hours as the application base, the company applied $420,000 of manufacturing overhead to jobs worked on in September.

6. The company completed production on jobs costing $1,040,000.

7. The company delivered jobs costing $990,000 to customers.

Required

a. Calculate the ending September balance of the Direct Materials, Work in Process, and Finished  Goods Inventory accounts.

b. Calculate total manufacturing costs for September.