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

Direct Materials $8,000

Work in Process $32,000

Finished Goods $52,000

During September, the following events occurred:

1. Crane purchased direct materials costing $370,000 on account.

2. Crane used $362,000 in direct materials in production.

3. Cranes employees clocked 20,000 direct labor hours at an average wage rate of $12 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.

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

Direct Materials: $______

Work In Progress:$______

Finished Goods:$_______

Calculate Total Manufacturing Costs for September: $________