Cost of goods manufactured for September is:

105600

210700

169400

157300

145500

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. $ 24,000 53,400 105,600 $157,000 $ 74,000 68,000 7,000 5,500 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 ($6.00 per hour) Indirect labor Factory supervisory salaries Rental costs: Factory Administrative offices Total equipment depreciation costs: Factory Administrative offices Indirect materials used $ 75,000 24,200 11, 100 $ 9,300 3,200 $ 10,400 2,800 $ 17,800