Furr Fabricators produces protective covers for smart phones

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

During September, the following events occurred:

The company delivered jobs costing $1,075,000 to customers.

In part A I solved for the Direct Materials = 13,000, the Work in Process = 67,000, and the Finished Goods = 30,000

B. Calculate the total manufacturing costs for September.

Direct Materials		$25,000
Work in Process		$148,000
Finished Goods		$255,000

Solution

Direct materials 427000 Direct labor 180000 Manufacturing overhead applied 162000 Total manufacturing costs for September 769000