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

Direct Materials		$32,400
Work in Process		$153,000
Finished Goods		$256,000

During September, the following events occurred:

1.		Furr purchased direct materials costing $3,154,000 on account.
2.		Furr used $434,000 in direct materials in production.
3.		Furr