[The following information applies to the questions displayed below.] The following information has been taken from the perpetual inventory system of Jaxson Manufacturing Co. for the month ended September 30: Hint: The missing Ending Materials Inventory amount on Sept 30 should be a simple calculation based on the information given. You will be asked to solve for various amounts based on your understanding of the relationships between these accounts, as we discussed. Purchases of direct materials $ 87,000 Direct materials used $ 66,800 Direct labor costs assigned to production $ 45,000 Manufacturing overhead costs incurred $ 47,500 Balances in inventory Sept 30 Sept 1 Materials $ ? 59,000 Work in Process $ 37,000 52,500 Finished Goods $ 64,000 69,000 The cost of finished goods manufactured and transferred to Finished Goods in September is: