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

Direct Materials $33,000
Work in Process $154,000
Finished Goods $264,000

During September, the following events occurred:
1. Bramble purchased direct materials costing $419,000 on account.
2. Bramble used $433,000 in direct materials in production.
3. Bramble’s employees clocked 23,000 direct labor hours at an average wage rate of $13.04 per direct labor hour.
4. The company incurred $175,000 in manufacturing overhead, including $24,000 in indirect labor costs.
5. Using direct labor hours as the application base, the company applied $164,000 of manufacturing overhead to jobs worked on in September.
6. The company completed production on jobs costing $852,000.
7. The company delivered jobs costing $1,084,000 to customers.

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

Direct Materials Ending Inventory      $ 19,000

Work in Process  Ending  Inventory          $ 209920

Ending Inventory F.Goods           32,000

Explanation:

Direct Materials Opening Inventory $33,000

Add Direct Materials Purchases        $419,000

Less Direct Materials Used                $433,000

Direct Materials Ending Inventory      $ 19,000

Direct Materials Used                $433,000

Direct Labor  23000* 13.04=       $ 299,920

Factory Overhead                          $175,000

Total Manufacturing Costs                                $ 907,920

Add Work in Process  Opening Inventory         $154,000

Less Work in Process  Ending  Inventory          $ 209920

Cost Of Goods Manufactured                                             $ 852,000

Add Finished Goods  Opening Inventory       $264,000

Cost Of Goods Available For Sale         1116,000

Less Ending Inventory F.Goods           32,000

Cost of Goods Sold                            $1,084,000              

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