SCPC Corp. designs and manufactures mascot uniforms for high school, college, and professional sports teams. Since each teams uniform is unique in color and design, Waterway uses a job order costing system. On January 1, the T-accounts for some of Waterways primary balance sheet accounts were as follows:

Raw Materials Inventory								Work in Process Inventory
1/1		59,900						1/1		24,000

Finished Goods								Cash
1/1		38,600						1/1		35,200

Accounts Receivable								Accounts Payable
1/1		47,300										1/1		41,900

During the year, the following events occurred:

1.	Waterway purchased raw materials costing $117,000 on account.
2.	Waterway used $149,300 of raw materials in production. Of these, 80% were classified as direct materials and 20% as indirect materials. (Waterway maintains a single Raw Materials Inventory account.)
3.	Waterway used 31,100 hours of direct labor. The companys average direct labor rate was $14 per hour (credit Wages Payable).
4.	The companys indirect labor cost was $168,000 (credit Wages Payable).
5.	Other manufacturing overhead costs the company incurred on account totaled $94,400.
6.	Waterway applied $316,800 in manufacturing overhead.
7.	The company completed production of goods costing $885,500.
8.	The companys Cost of Goods Sold balance was $891,900 before adjusting for over- or underapplied overhead.
9.	Sales revenue was $1,060,000 (all sales were made on account).
10.	Waterway collected $803,200 from customers.
11.	The company paid accounts payable of $201,300.
12.	At year-end, all wages earned during the year had been paid.

Assuming that Waterway prorates under- or overapplied overhead to the appropriate accounts, calculate the adjusted Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold balances for the year. (Round % of total to 3 decimal places, e.g. 1.235, allocation and final answers to 0 decimal places, e.g. 52.)

	Adjusted Balance
Work In Process
Finished Goods
Cost of Goods Sold