Earl 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 were 114,000 and estimated factory overhead was $695,400. The following information was for September. Job X was completed during September, while Job Y was started but not finished.

September 1, inventories
Materials	$9,000
Work-in-process (All Job X)	$37,400
Finished goods	$80,400
Materials purchases	$125,000
Direct materials requisitioned:
Job X	$54,500
Job Y	$40,000
Direct labor hours:
Job X	5,000
Job Y	4,500
Labor costs incurred:
Direct labor ($6.00 per hour)	$57,000
Indirect labor	$16,200
Factory supervisory salaries	$7,200
Rental costs:
Factory	$8,400
Administrative offices	$2,200
Total equipment depreciation costs:
Factory	$9,000
Administrative offices	$1,900
Indirect materials used	$14,400

The total factory overhead applied during September is: