Bramble Fabricators produces protective covers for smart phones. Since the covers must be customized to each smart phone model, Bramble uses a job order costing system. On September 1, the company reported the following inventory balances: Direct Materials Work in Process Finished Goods $9,000 $34,800 $54,000 During September, the following events occurred: 1. 2. 3. 4. Bramble purchased direct materials costing $388,000 on account. Bramble used $380,000 in direct materials in production. Bramble'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. 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