Beckner 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 are 133,000 and estimated factory overhead is $784700. The following information is for September Job X was completed during September, while Job Y was started but not finished September 1, inventories Materials Work-in-process (all Job x) Piniahed goods S 24,000 53, 400 105, 600 8157,000 Materiala purchases Direct materiala requisitioned: Job x Job Y 74,000 68,000 Direct labor hours: Job Job Y 7,000 5, 500 Labor costs incurred: Direct labor (6.00 per hour) Indirect labor s 75,000 24,200 11,100 Factory aupervisory salaries Rental costs s Factory Adninintrative offices 9, 300 3, 200 Total equipment depreciation costss Factory Administrative offices Indirect materiale used s 10,400 2, B00 s 17,800 The total factory overhead applied during Septembe