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 144,000 and estimated factory overhead is $1,000,000. The following information is for September. Job x was completed during September, while job was started but not finished September 1, inventories: Materials $ 25,100 Work in process (All job X 54,500 Finished goods 106,700 Materials purchases $ 168,000 Direct materials requisitioned: Job x $ 75,100 Job Y 69,100 Direct labor hours: job x 8.100 Job Y 0.000 Labor costs incurred: Direct labor (57.10 per hour $ 104,370 Indirect labor 35,000 Factory supervisory salaries 12.200 Rental costs Factory $ 10,400 Administrative offices 4,300 Total equipment depreciation costs Factory $ 11,500 Administrative offices 3.900 Indirect materials used $30,000 Cost of goods manufactured for September is $187.110 5179,710 1243,810 $106,700 $190,817 Maple Mount Fishery is a canning company in Astoria. The company uses a normal costing system in which factory overhead is applied on the basis of direct labor costs Budgeted factory overhead for the year was $680,000, and management budgeted $320,000 of direct labor costs. During the year, the company incurred the following actual costs. Direct materials used $382,000 Direct labor 313,000 Factory overhead 650,700 The January 1 balances of inventory accounts are shown below Materials - all direct $64.000 Work in process 41,400 Finished goods 25,600 The December 31 balances of these inventory accounts were ten percent lower than the balances at the beginning or the year. The normal cost of goods sold before under or overappled overhead is: (round your "predetermined overhead rate" to 1 decimal place.) 51356,400 51.352,300 51,352,400 51 393,700 $1,359,000