Ashley Corporation provided the following list of cost data related to its manufacturing operations for the month of September 20X4.
	Beginning raw materials inventory	$ 966,400
	Raw materials purchased (net)	2,345,500
	Ending raw materials inventory	818,200
	Direct labor costs	322,300
	Indirect materials	125,500
	Indirect labor	88,900
	Factory utilities and maintenance	456,000
	Factory depreciation	56,600
	Other factory related overhead	24,400
	Beginning work in process	777,000
	Ending work in process	717,000
(a)	Arrange the cost data into a statement of cost of goods manufactured.
(b)	If Ashley's cost of goods sold for the month was $4,000,000, how much was the increase or decrease in finished goods inventory for the month of September?