Direct Materials $31,500 Work in Process $152.000 Finished Goods $260,000 During September, the following events occurred: 1. Swifty purchased direct materials costing $3,708,000 on account. 2. Swifty used $432,000 in direct materials in production. 3. Swifty's employees clocked 22,000 direct labor hours at an average wage rate of $13.23 per direct labor hour. 4. The company incurred $182,000 in manufacturing overhead, including $18,000 in indirect labor costs. 5. Using direct labor hours as the application base, the company applied $166,000 of manufacturing overhead to jobs worked on in September. 6. The company completed production on jobs costing $858,000. 7. The company delivered jobs costing $1.078,000 to customers. Your answer is correct. Calculate the ending September balance of the Direct Materials, Work in Process, and Finished Goods Inventory accounts. Ending September Balance Direct Materials 3307500 Work in Process $ 183060 Finished Goods $ 40000 e Textbook and Media * Your answer is incorrect. Calculate total manufacturing costs for September. otal manufacturing costs 905060