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 During September, the following events occurred:

1.Furr purchased direct materials costing $372,000 on account. 2.Furr used $364,000 in direct materials in production. 3.Furrs 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. 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. Calculate total manufacturing costs for September.