Bright Star Incorporated 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 were 131,000 and estimated factory overhead was $1,021,800. The following information was for September. Job X was completed during September, while Job Y was started but not finished September 1, inventories: Materials Work-in-process (All Job X) Finished goods Materials purchases Direct materials requisitioned: Job X Job Y Direct labor hours: Job X Job Y Labor costs incurred: Direct labor ($7.70 per hour) Indirect labor Factory supervisory salaries Rental costs: Factory Administrative offices Total equipment depreciation costs: $ 10,800 39,100 82,100 $ 142,000 $ 56,200 41,700 6,700 6,200 $ 99,330 26,000 8,900 $ 10,700 3,900