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 $1,008,000. The following information is for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials $25,100 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 6,600 Labor costs incurred: Direct labor ($7.10 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

a. 179710

b. 106700

c. 243810

d. 190817

e. 187110