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 138,000 and estimated factory overhead is $883,200. The following information is for September. Job X was completed during September, while Job Y was started but not finished Skipped September 1, inventories: Materials Work-in-process (All Job X) Finished goods 24,500 53,900 106,100 $162,000 Materials purchases Direct materials requisitioned: Job X Job Y 74,500 68,500 Direct labor hours: Job X Job Y 7,500 6,000 Labor costs incurred: Direct labor ($6.50 per hour) Indirect labor Factory supervisory salaries 87,750 25,000 11,600 Rental costs: Factory Administrative offices $ 9,800 3,700 Total equipment depreciation costs: Factory Administrative offices Indirect materials used 10,900 3,300 $ 20,000 The total factory overhead applied during September is: Multiple Choice $77,070 $67,220. $86,400 $59,360 $104,800