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 $9,500 Work in Process $33,400 Finished Goods $52,800 1. During September, the following events occurred: 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. The company incurred $428,000 in manufacturing overhead, including $77,200 in indirect labor costs. Using direct labor hours as the application base, the company applied $420,000 of manufacturing overhead to jobs worked on in September The company completed production on jobs costing $1,040,000. The company delivered jobs costing $990,000 to customers. 4 5. 6. Calculate total manufacturing costs for September. Total manufacturing costs $