Badour Inc. is a custom 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 114,000 and estimated factory overhead were $695,400.

 The following information is for September. Job X was completed during September, while Job Y was started but not finished.

September 1, inventories:
Materials	$9,000
Work in process (All work X)	37,400
Finished products	80.400
Purchasing of materials	$125,000
Requested Direct Materials:
work X	$54,500
Work and	40.000
Direct labor hours:
work X	5,000
Work and	4500
Labor costs incurred:
Direct labor ($6.00 per hour)	$57,000
indirect work	16,200
Factory Supervisor Salaries	7,200
Rental costs:
Factory	$8,400
administrative offices	2,200
Total depreciation costs of the equipment:
Factory	$9,000
administrative offices	1,900
Indirect materials used	$14,400

Calculate the total cost of work X