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 $25,500

Work in Process $153,000

Finished Goods

$261,000

During September, the following events occurred:

Sheffield purchased direct materials costing $2,824,000 on account.

2. Sheffield used $436,000 in direct materials in production.

3. Sheffields 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

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

Calculate total manufacturing costs for September.

Total manufacturing costs

$Enter totalmanufacturing costs in dollars