Shine$-$On Celestial Builders 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 $129,000$ and estimated factory overhead was $$980\mathrm{.}400.$ The following information was for September. Job X was completed during September, while Job Y was started but not finished.

$\backslash$table$[[$September $1,$ inventories:,$],[$Materials$,$$$10,600$