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. $ 25,100 54,500 106,700 $ 168,000 $ 75,100 69,100 8,100 6,600 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 $7.10 per hour) Indirect labor Factory supervisory salaries Rental costs: Factory Administrative offices Total equipment depreciation costs: Factory Administrative offices Indirect materials used $ 104,370 35,000 12,200 $ 10,400 4,300 $ 11,500 3,900 $ 30,000 The total ending work-in-process for September is