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 $843,200. The following information is for September. Job X was completed during September, while Job Y was started but not finished.

	September 1, inventories:
	Materials	$	24,300
	Work-in-process (All Job X)		53,700
	Finished goods		105,900
	Materials purchases	$	160,000
	Direct materials requisitioned:
	Job X	$	74,300
	Job Y		68,300
	Direct labor hours:
	Job X		7,300
	Job Y		5,800
	Labor costs incurred:
	Direct labor ($6.30 per hour)	$	82,530
	Indirect labor		24,500
	Factory supervisory salaries		11,400
	Rental costs:
	Factory	$	9,600
	Administrative offices		3,500
	Total equipment depreciation costs:
	Factory	$	10,700
	Administrative offices		3,100
	Indirect materials used	$	18,100

The total ending work-in-process for September is:

Multiple Choice

$68,300.

$104,840.

$140,800.

$165,913.

$53,700.