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 Time left 1:14:15 September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials $9,000 Work-in-process (All Job X) $37 400 Finished goods $80 400 THE FOLLOWING ARE FOR OVER THE MONTH OF SEPTEMBER Materials purchases $125,000 Direct materials used: $54 500 $40,000 Direct Isbor Hours: 5,000 hrs Job 4,500 hrs Labor costs incurred: Direct labor ($6.00 per hour) $57,000 Indirect Isbor $16,200 Factory supervisory salaries $7,200 Rental costs: Factory se,400 Administrative offices $2.200 Total equipment depreciation costs: $9,000 Factory Administrative offices $1,900 914 400 Indirect materials used The total cost of Job X is: Select one: 9 29.600 b. 9140 800 28 200 d. $152 400 e. $151,900