Barr Manufacturing produces protective covers for eBookReaders. Since the covers must be customized to each eBookReaders model, Barr uses a job order costing system. On October 1, the company reported the following inventory balances:

Direct Materials $ 30,000

Work in Process 145,000

Finished Goods 250,000

During October, the following events occurred:

Barr purchased direct materials costing $410,000 on account.

Barr used $425,000 in direct materials in production.

Barrs employees clocked 17,000 direct labor hours at an average wage rate of $10.00 per direct labor hour.

d. The company incurred $169,000 in manufacturing overhead, including $20,000 in indirect

labor costs.

e. Using direct labor hours as the application base, the company applied $162,000 of manufacturing overhead to jobs worked on in October.

f. The company completed production on jobs costing $860,000.

g. The company delivered jobs costing $1,070,000 to customer.

Required

1. Calculate the ending October balance of the direct materials, work in process, and finished goods inventory accounts.

2. Calculate total manufacturing costs for October.