Reference no: EM132566955

Badour 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 were 114,000 and estimated factory overhead was $695,400. The following information was for September. Job X was completed during September, while Job Y was started but not finished.

September 1, inventories:

Materials$9,000

Work-in-process (All Job X) 37,400

Finished goods 80,400

Materials purchases$125,000

Direct materials requisitioned:

Job X$54,500 Job Y 40,000

Direct labor hours:

Job X 5,000 Job Y 4,500

Labor costs incurred:

Direct labor ($6.00 per hour)$57,000

Indirect labor 16,200

Factory supervisory salaries 7,200

Rental costs:

Factory$8,400

Administrative offices 2,200

Total equipment depreciation costs:

Factory$9,000

Administrative offices 1,900

Indirect materials used$14,400

Question 1: The total factory overhead applied during September is