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

Direct Materials		$ 9,000
Work in Process		$ 34,800
Finished Goods		$ 52,200

During September, the following events occurred:

1.		Bonita purchased direct materials costing $ 378,000 on account.
2.		Bonita used $ 370,000 in direct materials in production.
3.		Bonitas employees clocked 20,000 direct labor hours at an average wage rate of $ 14 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.

(a)

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Your answer is partially correct.

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

		Ending September Balance
Direct Materials
Work in Process
Finished Goods