Badour Inc. 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 114,000 and estimated factory overhead was 5695,400 The following information was for September Job Xwas completed during September, while Job Y was started but not finished $9,000 September 1, inventories: Materials Work in process (All Job X Finished goods THE FOLLOWING ARE FOR OVER THE MONTH OF SEPTEMBER Materials purchases Direct materials used: $37,400 580,400 5125.000 ob x Job Y 540,000 Direct labor hours: Job X 5,000 hrs 4,500 hrs Job Y Labor costs incurred: Direct labor (5600 per hour Indirect labor 557,000 516,200 ETA 1114 AM Direct labor (56.00 per hour) $57,000 Indirect labor $16,200 57,200 $8,400 Factory supervisory salaries Rental costs: Factory Administrative offices Total equipment depreciation costs: Factory Administrative offices Indirect materials used 52,200 $9.000 $1,900 $14,400 The total cost of Job Xis: Select one a $152,400 b.128,200 c. $140,800 d. 5151,900 e: 5129,600