$12)$ Bright Star Incorporated is a job$-$order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours were $116,000$ and estimated factory overhead was $$730,800.$ The following information was for September. Job X was completed during September, while Job Y was started but not finished.

September $1,$ inventories:

Materials $ $9,200$

Work$-$in$-$process $($All Job X$)37,600$

Finished goods $80,600$

Materials purchases $ $127,000$

Direct materials requisitioned:

Job X $ $54,700$

Job Y $40,200$

Direct labor hours:

Job X $5,200$

Job Y $4,700$

Labor costs incurred:

Direct labor $($$$6\mathrm{.}20$ per hour$)$ $ $61,380$

Indirect labor $16,400$

Factory supervisory salaries $7,400$

Rental costs:

Factory $ $8,600$

Administrative offices $2,400$

Total equipment depreciation costs:

Factory $ $9,200$

Administrative offices $2,100$

Indirect materials used $ $14,600$

The total factory overhead applied during September is: