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 127,000 and estimated factory overhead was $939,800. The following information was for September. Job X was completed during September, while Job Y was started but not finished.

	September 1, inventories:
	Materials	$	10,400
	Work-in-process (All Job X)		38,700
	Finished goods		81,700
	Materials purchases	$	138,000
	Direct materials requisitioned:
	Job X	$	55,800
	Job Y		41,300
	Direct labor hours:
	Job X		6,300
	Job Y		5,800
	Labor costs incurred:
	Direct labor ($7.30 per hour)	$	88,330
	Indirect labor		17,500
	Factory supervisory salaries		8,500
	Rental costs:
	Factory	$	9,700
	Administrative offices		3,500
	Total equipment depreciation costs:
	Factory	$	10,400
	Administrative offices		3,200
	Indirect materials used	$	15,700

The total cost of Job X is: