Sheffield Fabricators produces protective covers for smart phones. Since the covers must be customized to each smart phone model, Sheffield uses a job order costing system. On September 1, the company reported the following inventory balances: Direct Materials $9,000 Work in Process $33,800 Finished Goods $54,400 During September, the following events occurred: 1. Sheffield purchased direct materials costing $376,000 on account. 2. Sheffield used $368,000 in direct materials in production. 3. Sheffield's employees clocked 20,000 direct labor hours at an average wage rate of $13 per direct labor hour. 4. The company incurred $428,000 in manufacturing overhead, including $77,200 in indirect labor costs. 5. Using direct labor hours as the application base, the company applied $420,000 of manufacturing overhead to jobs worked on in September. 6. The company completed production on jobs costing $1,040,000. 7. The company delivered jobs costing $990,000 to customers. (a) Your answer has been saved. See score details after the due date. Calculate the ending September balance of the Direct Materials, Work in Process, and Finished Goods Inventory accounts. Ending September Balance $ 17000 Direct Materials $ Work in Process 41800 $ Finished Goods 104400 Attempts: 1 of 1 used (b) Calculate total manufacturing costs for September. Total manufacturing costs $ 1048000