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		$25,000
Work in Process		$148,000
Finished Goods		$255,000

During September, the following events occurred:

1.		Furr purchased direct materials costing $415,000 on account.
2.		Furr used $427,000 in direct materials in production.
3.		Furrs employees clocked 18,000 direct labor hours at an average wage rate of $10 per direct labor hour.
4.		The company incurred $169,000 in manufacturing overhead, including $18,000 in indirect labor costs.
5.		Using direct labor hours as the application base, the company applied $162,000 of manufacturing overhead to jobs worked on in September.
6.		The company completed production on jobs costing $850,000.
7.		The company delivered jobs costing $1,075,000 to customers.

In part A I solved for the Direct Materials = 13,000, the Work in Process = 67,000, and the Finished Goods = 30,000

B. Calculate the total manufacturing costs for September.