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 136,000 and estimated factory overhead is $843,200. The following information is for September. Job X was completed during September, while Job Y was started but not finished.

Direct materials requisitioned:Job X$ 74,300Job Y68,300Direct labor hours:Job X7,300Job Y5,800Labor costs incurred:Direct labor ($6.30 per hour)$ 82,530Indirect labor24,500Factory supervisory salaries11,400Rental costs:Factory$ 9,600Administrative offices3,500Total equipment depreciation costs:Factory$ 10,700Administrative offices3,100Indirect materials used$ 18,100

The total factory overhead applied during September is