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 $784,700. 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) Finished goods $ 24,000 53,400 105,600 $157,000 Materials purchases Direct materials requisitioned: Job X Job Y $ 74,000 68,000 Direct labor hours: Job X Job Y 7,000 5,500 Labor costs incurred: Direct labor ($6.00 per hour) Indirect labor Factory supervisory salaries $75,000 24,200 11,100 Rental costs: Factory Administrative offices $ 9,300 3,200 Total equipment depreciation costs: Factory Administrative offices $ 10,400 2,800 September 1, inventories: Materials Work-in-process (Al1 Job X) Finished goods $ 24,000 53,400 105,600 $157,000 Materials purchases Direct materials requisitioned: Job X Job Y $ 74,000 68,000 Direct labor hours: Job X Job Y 7,000 5,500 Labor costs incurred: Direct labor($6.00 per hour) Indirect labor Factory supervisory salaries $ 75,000 24,200 11,100 Rental costs: Factory Administrative offices $ 9,300 3,200 Total equipment depreciation costs: Factory Administrative offices Indirect materials used $10,400 2,800 $ 17,800 The total factory overhead applied during September is: $73,750 $57,572 $51,710 $79,300 $68,120