Johnson Incorporated is a job$-$order manufacturing company that 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 $94,000$ and estimated factory overhead is $$564,000.$ The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished.

$\backslash$table$[[$September $1,$ inventories,$],[$Materials inventory,$$8,500$