# Question: Furr Fabricators produces protective covers for smart phones Since the

Furr Fabricators produces protective covers for smart phones. Since the covers must be customized to each smart phone model, Furr uses ajob order costing system. On September 1, the company reported the following inventory balances:
Direct Materials......... \$ 25,000
Work in Process........ \$148,000
Finished Goods......... \$255,000

During September, the following events occurred:
1. Furr purchased direct materials costing \$415,000 on account.
2. Furr used \$427,000 in direct materials in production.
3. Furr’s employees clocked 18,000 direct labor hours at an average wage rate of \$10.00 per direct labor hour.
4. The company incurred \$169,000 in manufacturing overhead, including \$18,000 in indirect labor costs.
5. Using direct labor hours as the application base, the company applied \$162,000 of manufacturing overhead to jobs worked on in September.
6. The company completed production on jobs costing \$850,000.
7. The company delivered jobs costing \$1,075,000 to customers.

Required
a. Calculate the ending September balance of the Direct Materials, Work in Process, and Finished Goods Inventory accounts.
b. Calculate total manufacturing costs for September.

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