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 133,000 and estimated factory overhead is $784,700. The following information is for September. Job X was completed during September, while Job Y was started but not finished.

September 1, inventories:
Materials	$24,000
Work-in-process (All Job X)	53,400
Finished goods	105,600
Materials purchases	$157,000
Direct materials requisitioned:
Job X	$74,000
Job Y	68,000
Direct labor hours
Job X	7,000
Job Y	5,500
Labor costs incurred:
Direct labor ($6.00 per hour)	$75,000
Indirect labor	24,200
Factory supervisory salaries	11,100
Rental costs:
Factory	$9,300
Administrative offices	3,200
Total equipment depreciation costs:
Factory	$10,400
Administrative offices	2,800
Indirect materials used	$17,800

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

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