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. Sheffields 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. Calculate the ending September balance of the Direct Materials, Work in Process, and Finished Goods Inventory accounts. Ending September Balance Direct Materials $enter a dollar amount Work in Process $enter a dollar amount Finished Goods $enter a dollar amount