Sole Inc. 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 were 105,000 and estimated factory overhead was $630,000. The following information was for May. Job X was completed during May, while Job Y was started but not finished. May 1, inventories: Materials $9,000 Work in Process (All Job X) $27,500 Finished Goods $80,400 Materials purchases $125,000 Direct materials requisitioned: Job X $40,700 Job Y $40,000 Direct labour hours: Job X 5,000 Job Y 4,300 Labour costs incurred: Direct labour ($6.00 per hour) $55,800 Indirect labour $16,200 Factory supervisory salaries $7,200 Rental costs: Factory $8,400 $2,200 Administrative offices Total equipment depreciation costs: Factory $9,000 Administrative offices $1,900 Indirect materials used $11,200 The total cost of Job X is: $130,600. O $132,500. O $128,200. $105,000.