Sheffield Fabricators produces protective covers for smart phones. Since the covers must be customized to each smartphone model. Sheffield uses a job order costing system. On September 1, the company reported the following inventory balances Direct Materials $25,500 Work in Process $153,000 Finished Goods $261,000 During September, the following events occurred: 1. Sheffield purchased direct materials costing $2,824,000 on account. 2. Sheffield used $436,000 in direct materials in production 3. Sheffield's employees clocked 20,000 direct labor hours at an average wage rate of $11.17 per direct labor hour. 4. The company incurred $184.000 in manufacturing overhead, including $25,000 in indirect labor costs. 5. Using direct labor hours as the application base, the company applied $164,000 of manufacturing overhead to jobs worked on in September. 6. The company completed production on jobs costing $859,000. 7. The company delivered jobs costing $1.083.000 to customers. Calculate the ending September balance of the Direct Materials, Work in Process, and Finished Goods Inventory accounts. Ending September Balance Direct Materials $ 2413500 Work in Process $ 20000 Finished Goods $ 378400 e Textbook and Media X Your answer is incorrect. Calculate total manufacturing costs for September. Total manufacturing costs 976400