Multiple Choice

• $167,580.

• $134,800.

• $160,300.

• $132,600.

• $155,020.

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 120,000 and estimated factory overhead was $804,000. The following information was for September. Job X was completed during September, while Job Y was started but not finished. $ 9,600 38,000 81,000 $ 131,000 $ 55,100 40,600 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 ($6.60 per hour) Indirect labor Factory supervisory salaries Rental costs: Factory Administrative offices Total equipment depreciation costs: Factory Administrative offices Indirect materials used 5,600 5,100 $ 70,620 16,800 7,800 $ 9,000 2,800 $ 9,600 2,500 $ 15,000 The total cost of Job X is