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 130,000 and estimated factory overhead was $1,001,000. The following information was for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials $ 10,700 Work-in-process (All Job X) 39,000 Finished goods 82,000 Materials purchases $ 141,000 Direct materials requisitioned: Job X $ 56,100 Job Y 41,600 Direct labor hours: Job X 6,600 Job Y 6,100 Labor costs incurred: Direct labor ($7.60 per hour) $ 96,520 Indirect labor 17,800 Factory supervisory salaries 8,800 Rental costs: Factory $ 10,000 Administrative offices 3,800 Total equipment depreciation costs: Factory $ 10,700 Administrative offices 3,500 Indirect materials used $ 16,000 The total cost of Job X is: Multiple Choice $196,080. $145,700. $174,300. $137,600.