9 Calculate total overhead applied to product X and Y. predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. Estimated direct labor hours were 125,000 The estimated factory overhead was $900,000. September 1, inventories: Materials Work-in-process (All Job X) Finished goods $ 10,200 38,500 81,500 3 pts Materials purchases Direct materials requisitioned: Job X Job Y Direct labor hours: Job X Job Y $ 136,000 $ 55,600 41,100 6,100 5,600 Labor costs incurred: Direct labor ($7.10 per hour) Indirect labor $ 83,070 20,000 8,300 Factory supervisory salaries Rental costs: Factory Administrative offices Total equipment depreciation costs: Factory Administrative offices Indirect materials used $ 10,100 3,300 $ 10,200 3,000 $ 19,000