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		$34,200
Work in Process		$154,000
Finished Goods		$265,000

During September, the following events occurred:

1.		Swifty purchased direct materials costing $420,000 on account.
2.		Swifty used $427,000 in direct materials in production.
3.		Swiftys employees clocked 24,000 direct labor hours at an average wage rate of $11.52 per direct labor hour.
4.		The company incurred $170,000 in manufacturing overhead, including $23,000 in indirect labor costs.
5.		Using direct labor hours as the application base, the company applied $169,000 of manufacturing overhead to jobs worked on in September.
6.		The company completed production on jobs costing $860,000.
7.		The company delivered jobs costing $1,078,000 to customers.

Calculate the ending September balance of the Direct Materials, Work in Process, and Finished Goods Inventory accounts.

		Ending September Balance
Direct Materials		$Enter a dollar amount Enter a dollar amount Enter a dollar amount Enter a dollar amount
Work in Process		$Enter a dollar amount Enter a dollar amount Enter a dollar amount Enter a dollar amount
Finished Goods		$Enter a dollar amount Enter a dollar amount Enter a dollar amount Enter a dollar amount

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Calculate total manufacturing costs for September.

Total manufacturing costs

$Enter total manufacturing costs in dollars Enter total manufacturing costs in dollars Enter total manufacturing costs in dollars Enter total manufacturing costs in dollars