The total factory overhead applied during September is: $79,300. $57,572. $73,750 $68,120 $51,710. Beckner Inc. is a job-order manufacturer and uses normal costing. 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 133,000 and estimated factory overhead is $784,700. The following information is for September. Job X was completed during September, while Job Y was started but not finished 3 0 September 1, inventories: 24,000 105,600 $157,000 Work-in-process (All Job X) Finished goods Direct materials requisiti oned: 74,000 8 Direct labor hours: 5 Labor costs Direct labor (S6.00 per hour) Indirect labor Factory Supervisory salaries 75,000 costs 3 2 Administrative offices Total equipment depreciation costs: Administrative offices Indirect materials used S 17,800