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utdoor Furniture Company has inventory balances at the end of August as follows:

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Materials inventory

$21,360

Work-in-Process inventory

15,112

Finished goods inventory

17,120

Job order cost cards for jobs in process at the company as of the end of September were as follows:

Job Number

Direct Materials

Direct Labor

Mfg Overhead

48A

$1,596

$1,290

$1,677

48B

$1,492

$1,380

$1,794

48C

$1,984

$1,760

$2,288

48D

$1,608

$1,540

$2,002

Materials purchased and received in September:

September 4

$33,120

September 16

$28,600

September 22

$31,920

Direct labor costs for September:

September 15 payroll

$23,680

September 29 payroll

$25,960

Predetermined overhead rate:

130% of direct labor costs

Direct material transferred to production during September:

September 6

$37,240

September 23

$38,960

Finished goods with a 75% markup over cost were sold during September for $230,000.

a. Compute the cost of units completed during the month.

b. What was the total cost of units sold during the month?

c. What are ending inventory balances?

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