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 130,000 and estimated factory overhead was $1,001,000. The following information was for September. Job X was completed during September, while Job Y was started but not finished.

eptember 1, inventories:
Materials	$ 10,700
Work-in-process (All Job X)	39,000
Finished goods	82,000
Materials purchases	$ 141,000
Direct materials requisitioned:
Job X	$ 56,100
Job Y	41,600
Direct labor hours:
Job X	6,600
Job Y	6,100
Labor costs incurred:
Direct labor ($7.60 per hour)	$ 96,520
Indirect labor	25,000
Factory supervisory salaries	8,800
Rental costs:
Factory	$ 10,600
Administrative offices	3,800
Total equipment depreciation costs:
Factory	$ 10,700
Administrative offices	3,500
Indirect materials used	$ 24,000

The total factory overhead applied during September is: