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

utdoor Furniture Company has inventory balances at the end of August as follows:Materials inventory$21360Work-in-Process inventory15112Finished goods inventory17120Job order cost cards for jobs in process at the company as of the end of September were as follows:Job NumberDirect MaterialsDirect LaborMfg Overhead48A$1596$1290$167748B$1492$1380$179448C$1984$1760$228848D$1608$1540$2002Materials purchased and received in September:September 4$33120September 16$28600September 22$31920Direct labor costs for September:September 15 payroll$23680September 29 payroll$25960Predetermined overhead rate:130% of direct labor costsDirect material transferred to production during September:September 6$37240September 23$38960Finished goods with a 75% markup over cost were sold during September for $230000.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?