I need help preparing a statement of cost of goods manufactured for September based off information in the attachment, using Manufacturing Overhead applied in the statement. I have done the initial calculations but I am not confident I have arrived at the correct solutions. Any help would be much appreciated.

Current manufacturing costs:

Cost of material placed in production

Direct Labor

Manufacturing overhead Applied

Work-in-process September 1, 2019

Total costs in process

Work-in-process September 30, 2019

Cost of goods manufactured

Part 1: Information to use in completing is below and the requirements follow where you will answer the questions. Grass Mower Company manufacturers a variety of gasoline-powered mowers for discount hardware and department stores. The company uses a job cost system and treats each customer's order as a separate job. The primary mower components (motors, chassis, and wheels) are purchased fom three different suppliers under long-term contracts that call for the direct delivery of raw materials to the production foor as needed. When a customer's order is received, a raw materials purchase order is electronically placed with suppliers. The purchase order specifies the scheduled date that production is to begin as the delivery date for motors and chassis, the scheduled date production is to be completed is specified as the delivery date for the wheels. As a consequence, there are no raw materials inventories; raw materials are charged directly to Work-in-process upon receipt. Upon completion goods are shipped directly to customers rather than transferred to finished goods inventory. At the beginning of September the company had the following jobs in work-in-process inventories: Job 1 $19,000 Job 2 15,000 Job 3 18,000 Total $50,000 During September, the following activities took place: 1. Started jobs 4,5,6, and 7. 2. Ordered and received the following raw materials for specified jobs: Motors Chassis Wheels Total Job 2 0 0 $700 $700 Job 3 0 0 1,100 1,100 Job 4 1,500 2,000 1,600 5,100 Job 5 1,000 4,000 1.000 6.000 Job 8 8,000 3,500 900 12,400 Job 7 7,500 3,800 0 11,300 Total $38,600 3. Incurred September manufacturing payroll: Direct Labor Job 1 $500 Job 2 3,100 Job 3 3,000 Job 4 4,000 Job 5 1,500 Job 8 2,500 Job 7 2,000 Total Direct Labor 18,600 Indirect Labor 4,000 4. Incurred additional manufacturing overhead costs for September: Manufacturing supplies purchased and used Depreciation on factory fixed assets Factory utilities 2.000 6.000 4,900 5. Applied manufacturing overhead using a predetermined rate based on predicted annual overhead and predicted annual direct labor cost as follows: Predicted Annual Overhead $185,250 Predicted Annual Direct Labor cost $195,000 6. Completed and shipped jobs 1 and 6. The following is what was charged to these customers: Job 1 28,000 Job 6 20.000 Total 54,000 7. Selling and Administrative costs incurred in September are the ollowing: $3,900