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 136,000 and estimated factory overhead is $802,600. The following information is for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials $25,300 Work-in-process (All Job X) $56,100 Finished goods $112,500 Materials purchases $159,400 Direct materials requisitioned: Job X $77,700 Job Y $69,900 Direct labor hours: Job X 7,200 Job Y 5,700 Labor cost incurred: Direct labor $6.40 per hour $82,560 Indirect labor $25,100 Factory supervisory salaries $11,800 Rental costs Factory $9,800 Administrative offices $3,200 Total equipment depreciation costs: Factory $11,100 Administrative offices $2,900 Indirect materials used $18,600 Cost of goods manufactured for September is: $222,371 $140,018 $157,418 $166,271 $306,289