manufactturing Overhead is where im confused

The following events occurred over the course of a year at Waterway Corp, which uses a job order costing system 1. Direct materials purchases totaled $585,000. Waterway Corp tracks its direct materials separately from its indirect materials. Purchases were made on account. 2. $133,000 of indirect materials were used in production. Waterway uses a separate Supplies Inventory account for indirect materials 3. $568,000 of direct materials were used in production 4. The direct labor payroll was $791.000 (credit Wages Payable). 5. Other manufacturing overhead costs incurred during the year totaled $670.000, 6. Waterway applies overhead based on a predetermined overhead rate of $23 per machine hour. The company used 48,000 machine hours during the year, 7. During the year Waterway transferred goods costing $2,450.000 into the Finished Goods Inventory account 8. Waterway sold products with a manufacturing cost of 52,398,000 to customers during the year. 2.525 (b) N Your answer is partially correct. Prepare T-accounts for the following accounts: Direct Materials Inventory. Work in Process Inventory, Manufacturing Overhead Control, and Finished Goods Inventory. Record the transactions from part (a) in the T-accounts and calculate ending account balances. Assume the following beginning account balances (Post entries in order presented in the problem): Account Balance Direct Materials Inventory $31.000 Work in Process Inventory $22.000 Finished Goods Inventory $45.000 Direct Materials Inventory Bal. 31000 (1) 585000 (3) 568000 Bal. V 48000 Work in Process Inventory Bal. 22000 (3) 791000 (6) 1104000 Bal. 35000 Manufacturing Overhead (2) 133000 (6) 1,104,000 5) (5) 670000 803000 Bal. V 1104000 Waterway Fabricators produces protective covers for smart phones. Since the covers must be customized to each smart phone model Waterway uses a job order costing system. On September 1, the company reported the following inventory balances $ 9,000 Direct Materials Work in Process $ 34,200 Finished Goods $ 52.600 During September, the following events occurred: 1. 2. 3 4. Waterway purchased direct materials costing $ 376,000 on account Waterway used $ 368,000 in direct materials in production, Waterway's employees clocked 20.000 direct labor hours at an average wage rate of $ 13 per direct labor hour The company incurred $ 428,000 in manufacturing overhead, including $77.200 in indirect labor costs. W 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 (a) Your answer is correct. Calculate the ending September balance of the Direct Materials, Work in Process and Finished Goods Inventory accounts. Ending September Balance $ Direct Materials $ 17000 $ Work in Process 42200 S Finished Goods 102600 (b) Your Answer Correct Answer * Your answer is incorrect. Calculate total manufacturing costs for September Total manufacturing costs $ 1048000