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 Work in Process Finished Goods $34,600 $151,000 $264,000 During September, the following events occurred: 1. Sheffield purchased direct materials costing $1,828,000 on account. 2. Sheffield used $435,000 in direct materials in production 3. Sheffield's employees docked 24,000 direct labor hours at an average wage rate of $13.19 per direct labor hour. 4. The company incurred $175,000 in manufacturing overhead, including $28,000 in indirect labor costs. 5. Using direct labor hours as the application base, the company applied $166,000 of manufacturing overhead to Jobs worked on in September 6. The company completed production on jobs costing $851,000. 7. The company delivered jobs costing $1,075,000 to customers. Calculate the ending September balance of the Direct Materials, Work in Process, and Finished Goods Inventory accounts. Ending September Balance Direct Materials Work in Process Finished Goods Calculate total manufacturing costs for September Total manufacturing costs $