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 150,000 and estimated factory overhead is $1,140,000. The following information is for September. Job X was completed during September, while Job Y was started but not finished.

	September 1, inventories:
	Materials	$	25,700
	Work-in-process (All Job X)		55,100
	Finished goods		107,300
	Materials purchases	$	174,000
	Direct materials requisitioned:
	Job X	$	75,700
	Job Y		69,700
	Direct labor hours:
	Job X		8,700
	Job Y		7,200
	Labor costs incurred:
	Direct labor ($7.70 per hour)	$	122,430
	Indirect labor		50,100
	Factory supervisory salaries		12,800
	Rental costs:
	Factory	$	11,000
	Administrative offices		4,900
	Total equipment depreciation costs:
	Factory	$	12,100
	Administrative offices		4,500
	Indirect materials used	$	30,400

The total factory overhead applied during September is: