Waterway Fabricators produces protective covers for smart phones. Since the covers must be customized to each smart phone model, Waterway uses a job order costing system. On September 1, the company reported the following inventory balances:
Direct Materials - $29,300
Work in Process - $151,000
Finished Goods - $257,000

During September, the following events occurred:
1. Waterway purchased direct materials costing $1,041,000 on account.
2. Waterway used $427,000 in direct materials in production.
3. Waterway’s employees clocked 24,000 direct labor hours at an average wage rate of $13.01 per direct labor hour.
4. The company incurred $179,000 in manufacturing overhead, including $26,000 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 $855,000.
7. The company delivered jobs costing $1,075,000 to customers.

Calculate the ending September balance of the Direct Materials, Work in Process, and Finished Goods Inventory accounts.
Ending September Balance
Direct Materials $_______.
Work in Process $_______.
Finished Goods $________.