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