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 $29.900 Work in Process $151,000 Finished Goods $259,000 During September, the following events occurred: 1. Waterway purchased direct materials costing $2,742,000 on account. 2. Waterway used $430,000 in direct materials in production 3. Waterway's employees clocked 22.000 direct labor hours at an average wage rate of $14.33 per direct labor hour. 4. The company incurred $183,000 in manufacturing overhead, including $19,000 in indirect labor costs. 5. Using direct labor hours as the application base, the company applied $166,000 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 $1,085,000 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 $ e Textbook and Media Calculate total manufacturing costs for September. Total manufacturing costs e Textbook and Media