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 133,000 and estimated factory overhead was $1,064,000. The following information was for September. Job X was completed during September, while Job Y was started but not finished.

	September 1, inventories:
	Materials	$	11,000
	Work-in-process (All Job X)		39,300
	Finished goods		82,300
	Materials purchases	$	144,000
	Direct materials requisitioned:
	Job X	$	56,400
	Job Y		41,900
	Direct labor hours:
	Job X		6,900
	Job Y		6,400
	Labor costs incurred:
	Direct labor ($7.90 per hour)	$	105,070
	Indirect labor		18,100
	Factory supervisory salaries		9,100
	Rental costs:
	Factory	$	10,300
	Administrative offices		4,100
	Total equipment depreciation costs:
	Factory	$	11,000
	Administrative offices		3,800
	Indirect materials used	$	16,300

The total cost of Job X is:

• $205,410.

• $149,000.

• $178,500.

• $139,100.

• $190,770.