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 Work-in-process (All Job X) Finished goods Materials purchases Direct materials requisitioned: Job Job Y Direct labor hours: Job X Job Y Labor costs incurred: Direct labor ($6.00 per hour) Indirect labor $ 9,000 37,400 80,400 $125,000 $ 54,500 40,000 5,000 4,500 $ 57,000 16,200 Factory supervisory salaries 7,200 Rental costs: Factory $ 8,400 Administrative offices 2,200 Total equipment depreciation costs: Factory $ 9,000 Administrative offices 1,900 Indirect materials used $ 14,400 The total cost of Job X is: