Swifty Fabricators produces protective covers for smart phones. Since the covers must be customized to each smart phone model, Swifty uses a job order costing system. On September 1, the company reported the following inventory balances: Direct Materials $ 9,500 Work in Process $ 34,200 Finished Goods $ 53,400 During September, the following events occurred: 1. Swifty purchased direct materials costing $388,000 on account. 2. Swifty used $ 380,000 in direct materials in production. 3. Swifty's employees clocked 20,000 direct labor hours at an average wage rate of $ 15 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 $ Work in Process $ Finished Goods Save for Later Last saved 30 minutes ago. Attempts: 0 of 1 used Submit Answer Saved work will be auto-submitted on the due date. Auto- submission can take up to 10 minutes