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

Direct Materials		$30,200
Work in Process		$148,000
Finished Goods		$265,000

During September, the following events occurred:

1.		Vaughn purchased direct materials costing $1,656,000 on account.
2.		Vaughn used $430,000 in direct materials in production.
3.		Vaughns employees clocked 19,000 direct labor hours at an average wage rate of $13.59 per direct labor hour.
4.		The company incurred $178,000 in manufacturing overhead, including $23,000 in indirect labor costs.
5.		Using direct labor hours as the application base, the company applied $165,000 of manufacturing overhead to jobs worked on in September.
6.		The company completed production on jobs costing $858,000.
7.		The company delivered jobs costing $1,080,000 to customers.

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

Ending September balance
Direct Materials
Work in Process
Finished goods

Calculate total manufacturing costs for September: ________________________________

It may be helpful to use T accounts:

Direct Materials		Work In Process		Finished Goods		Manufacturing OH