Check my work Haughton Company uses a job costing system for its production costs and a predetermined factory overhead rate based on direct labor costs to apply factory overhead to all jobs. During the month of July, the firm processed three jobs: X13, X14, and X15, of which X13 was started in June. July 1 July 31 < Inventories Direct Materials Work-in-Process Finished Goods Cost of Goods Sold $ 38,100 44,200 ? ? 0 0 $ ? Direct materials purchased in July 71,000 ces Materials issued to production: X13 18,300 X14 37,020 X15 14,800 Factory labor hours used ($30/hour): X13 4,300 X14 3,600 X15 2,400 Indirect labor 7,700 Other factory overhead costs incurred: Rent $139,500 Utilities 891,000 Repairs and maintenance 196,500 Depreciation Other 139,100 64,000 As of July 31, Job X13 was sold and Jobs X14 and X15 were still in process. Total factory overhead applied in July was $1,668,600.