Sunland Fabricators produces protective covers for smart phones. Since the covers must be customized to each smart phone model, Sunland uses a job order costing system. On September 1, the company reported the following inventory balances:

Direct Materials		$ 10,000
Work in Process		$ 34,200
Finished Goods		$ 52,000

During September, the following events occurred:

1.		Sunland purchased direct materials costing $ 370,000 on account.
2.		Sunland used $ 362,000 in direct materials in production.
3.		Sunlands employees clocked 20,000 direct labor hours at an average wage rate of $ 14 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.

(a)

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