1. 2. 3. 4. Swifty purchased direct materials costing $378,000 on account. Swifty used $370,000 in direct materials in production Swifty's employees clocked 20,000 direct labor hours at an average wage rate of $13 per direct labor hour. The company incurred $428,000 in manufacturing overhead, including $77,200 in indirect labor costs. Using direct labor hours as the application base, the company applied $420,000 of manufacturing overhead to jobs worked on in September The company completed production on jobs costing $1,040,000. The company delivered jobs costing $990,000 to customers. 5. 6. 7. Your answer is correct. Calculate the ending September balance of the Direct Materials, Work in Process and Finished Goods Inventory accounts. Ending September Balance 18000 $ Direct Materials 4000 Work in Process $ 100000 Finished Goods $ * Your answer is incorrect. Calculate total manufacturing costs for September. Total manufacturing costs 1,066,000 $