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 $695,400. The following information was for September. Job X was completed during September, while Job Y was started but not finished.

 

September 1, inventories:Materials$9,000Work-in-process (All Job X)37,400Finished goods80,400Materials purchases$125,000Direct materials requisitioned: Job X$54,500Job Y40,000Direct labor hours:Job X5,000Job Y4,500Labor costs incurred:Direct labor ($6.00 per hour)$57,000Indirect labor16,200Factory supervisory salaries7,200Rental costs:Factory$8,400Administrative offices2,200Total equipment depreciation costs:Factory$9,000Administrative offices1,900Indirect materials used$14,400.Whats the total factory overhead applied during September?