Beckner 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 are 140,000 and estimated factory overhead is $924,000. The following information is for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials $ 24,700 Work-in-process (All Job X) 54,100 Finished goods 106,300 Materials purchases $ 164,000 Direct materials requisitioned: Job X $ 74,700 Job Y 68,700 Direct labor hours: Job X 7,700 Job Y 6,200 Labor costs incurred: Direct labor ($6.70 per hour) $ 93,130 Indirect labor 30,100 Factory supervisory salaries 11,800 Rental costs: Factory $ 10,000 Administrative offices 3,900 Total equipment depreciation costs: Factory $ 11,100 Administrative offices 3,500 Indirect materials used $ 25,100 Cost of goods manufactured for September is: