Solar World 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 are 144,000 and estimated factory overhead is $1,008,000. The following information is for September. Job X was completed during September, while Job Y was started but not finished. The total ending work-in-process for September is: $69,100 $162,160. $190,817. $54,500. $115,960