Sut Beckner Inc. is a job order manufactures. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individuals For the current year, estimated direct labor hours are 146.000 and estimated factory overhead is 51051200. The following information for September Job was completed during September while Job Y was started but not finished $ 25,300 54,700 186,90 $170,000 $ 75,300 69,300 8,300 6.800 September 1, inventories: Materials Work-in-process (All Job x) Finished goods Materials purchases Direct materials requisitioned: Job X Joby Direct labor hours: Job X Job Labor costs incurred Direct labor ($7.30 per hour Indirect labor Factory supervisory salaries Rental costs: Factory Administrative offices Total equipment depreciation costs: Factory Administrative offices Indirect materials used $110,230 40,100 12,400 $ 10,600 4,500 $ 11,700 4,100 $ 30,100 Cost of goods manufactured for September is: