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 108,600 and estimated factory overhead was $674,000. The following information was for September. Job X was completed during September, while Job Y was started but not finished.
	September 1, inventories:
	Materials						$8,600
	Work-in-process (All Job X)						$36,100
	Finished goods						$76,400
	Materials purchases						$119,500
	Direct materials requisitioned:
	Job X						$51,600
	Job Y						$38,200
	Direct labor hours:
	Job X						4,800
	Job Y						4,300
	Labor cost incurred:
	Direct labor		$5.70	per hour			$51,870
	Indirect labor						$15,500
	Factory supervisory salaries						$6,900
	Rental costs
	Factory						$8,200
	Administrative offices						$2,100
	Total equipment depreciation costs:
	Factory						$8,700
	Administrative offices						$1,800
	Indirect materials used						$13,900
The total cost of Job X is: