Required information [The following information applies to the questions displayed below.) The following information has been taken from the perpetual inventory system of Imperial Mfg.Co. for the month ended September 30: Purchases of direct materials Direct materials used Direct labor costs assigned to production Manufacturing overhead costs incurred $78,000 $56,000 $42.000 $45.000 Balances in inventory Materials Work in Process Finished Goods Sept 30 $ ? $50,000 $45,000 Sept 1 55,000 48,000 70,000 The cost of finished goods manufactured in September is