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	$9,000
Work-in-process (All Job X)	37,400
Finished goods	80,400
Materials purchases	$125,000
Direct materials requisitioned:
Job X	$54,500
Job Y	40,000
Direct labor hours:
Job X	5,000
Job Y	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:
Factory	$9,000
Administrative offices	1,900
Indirect materials used	$14,400

The total cost of Job X is:

$152,400.

$128,200.

$151,900.

$129,600.

$140,800.