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 2010, estimated direct labor hours are 133,000 and estimated factory overhead is $784,700. The following information is for September 2010. Job X was completed during September, while Job Y was started but not finished. September 1, inventories:
Materials $24,000
Work-in-process (All Job X) 53,400
Finished goods 105,600
Materials purchases $157,000
Direct materials requisitioned:
Job X $74,000
Job Y 68,000
Direct labor hours
Job X 7,000
Job Y 5,500
Labor costs incurred:
Direct labor ($6.00 per hour) $75,000
Indirect labor 24,200
Factory supervisory salaries 11,100
Rental costs:
Factory $9,300
Administrative offices 3,200
Total equipment depreciation costs:
Factory $10,400
Administrative offices 2,800
Indirect materials used $17,800

The total ending work-in-process for September is: