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 $8.500 Work in Process $34,600 Finished Goods $53,200 1. 2. 3. During September, the following events occurred: Furr purchased direct materials costing $372,000 on account Furr used $364,000 in direct materials in production. Furr's employees clocked 20,000 direct labor hours at an average wage rate of $15 per direct labor hour. 4. 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 $ 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 $