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Solar Worid Incorporated is ajobeorder manufacturer. The company uses a predetermined overhead rate based on direct labor hours to appiy overhead to individualjobs. For the current year, estimated direct labor hours are 153,000 and estimated factory overhead is $1,208,700. The foilowing information is for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials 3 26,888 workeineprocess (All Job X) 55,488 Finished goods 187,688 Materials purchases $ 177,888 Direct materials requisitioned: Job x $ 76,800 Job Y 70,963 Direct labor hours: Job x 9,888 Job v 7,599 Labor costs incurred: Direct labor ($8.88 per hour) $ 132,888 Indirect labor 56,888 Factory supervisory salaries 13,188 Rental costs: Factory $ 11,388 Administrative offices 5,288 Total equipment depreciation costs: Factory $ 12,488 Administrative offices 4,888 Indirect materials used $ 38,788 Cost of goods manufactured for September is