Waterway Fabricators produces protective covers for smart phones. Since the covers must be customized to each smart phone model, Waterway uses a job order costing system. On September 1, the company reported the following inventory balances: Direct Materials Work in Process Finished Goods $9,500 $33,000 $52,200 During September, the following events occurred: 1. 2. 3. 4. Waterway purchased direct materials costing $370,000 on account Waterway used $362,000 in direct materialsin production Waterway's employees clocked 20,000 direct labor hours at an average wage rate of $14 per direct labor hour. The company incurred $428,000 in manufacturing overhead, including $77,200 in indirect labor costs. Using direct labor hours as the application base, the company applied $420,000 of manufacturing overhead to jobs worked on in September, The company completed production on jobs costing $1,040,000. The company delivered jobs costing $990,000 to customers. 5. 6. 7. Calculate total manufacturing costs for September. Total manufacturing costs $ 695,500