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Solar World incorporates a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apoy overhead to individual jobs. For the current year, estimated direct labor hours are 152.000 and estimated story overhead $85.600 The following information is for September job was completed during September, while Job Ywas started but not finished September 1, inventore Materials Work in process (All Job X) Finished code Materials purchase Direct materials requisitioned Sobx Job Y Direct labor hours: Job X $ 25,900 55.100 107.500 $ 170,000 $75,000 59,900 Toby 8.900 7,400 $ 128,770 55,100 13,000 Labor costs incurred Direct labor (57.90 per hour Indirect labor Factory supervisory salaries Rental costs Factory Administrative officer Totalent depreciation costs Factory Administrative offices Indirect materials used The underlied or overaced overhead for September $11.200 5,100 $ 12,300 4,200 $ 30,600