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 126,000 and estimated factory overhead was $919,800. The following information was for September. Job X was completed during September, while Job Y was started but not finished.

September 1, inventories:
Materials	$ 10,300
Work-in-process (All Job X)	38,600
Finished goods	81,600
Materials purchases	$ 137,000
Direct materials requisitioned:
Job X	$ 55,700
Job Y	41,200
Direct labor hours:
Job X	6,200
Job Y	5,700
Labor costs incurred:
Direct labor ($7.20 per hour)	$ 85,680
Indirect labor	17,400
Factory supervisory salaries	8,400
Rental costs:
Factory	$ 9,600
Administrative offices	3,400
Total equipment depreciation costs:
Factory	$ 10,300
Administrative offices	3,100
Indirect materials used	$ 15,600

The total cost of Job X is: