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Beckner Inc. is ajoborder 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 133,888 and estimated factory overhead is $284,288. The following information is for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials $ 24,888 Norkinprocess (All Job X} 53,488 Finished goods 185,888 Materials purchases $152,888 Direct materials requisitioned: Job K in Iii-1,888 Job 11" 63,888 Direct labor hours: Job it Loos Job v 5,599 Labor costs incurred: Direct labor {$6.88 per hour) $ 25,888 Indirect labor 24,288 Factory supervisory salaries 11,188 Rental costs: Factory $ 9,388 dministrative offices 3,288 Total equipment depreciation costs: Factory $ 18,488 hdministrative ottices 2,888 Indirect materials used $ 12,888 I The total factory overhead applied during September is