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. of Time left 1:12:02 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: Job X 54,500 Job Y 40,000 Direct labor hours: Job X HR 5,000 Job Y HR 4 500 Labor costs incurred: Direct labor ($6.00 per hour) 57,000 Indirect labor 16,200 Factory supervisory salaries 7.200 Rental costs: Factory 8.400 Administrative offices 2.200 Total equipment depreciation costs. CO 9,000 Factory 1.900 Administrative offices $ 14 400 Indirect materials used The total factory overhead applied during September is