Current Attempt in Progress Waterway Fabricators produces protective covers for smart phones. Since the covers must be customized to each smart phone model. Waterway uses a job order costing system. On September 1, the company reported the following inventory balances: Direct Materials $9,500 Work in Process $33.000 Finished Goods $52.200 During September, the following events occurred: 1 2 3 Waterway purchased direct materials costing $370,000 on account. Waterway used $362,000 in direct materials in production Waterway's employees clocked 20,000 direct labor hours at an average wage rate of $14 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 $ e Textbook and Media Calculate total manufacturing costs for September Total manufacturing costs $