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 152,000 and estimated factory overhead is $1,185,600. The following information is for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials$25,900 Work-in-process (All Job X) 55,300 Finished goods 107,500 Materials purchases$176,000 Direct materials requisitioned: Job X$75,900 Job Y 69,900 Direct labor hours: Job X 8,900 Job Y 7,400 Labor costs incurred: Direct labor ($7.90 per hour)$128,770 Indirect labor 55,100 Factory supervisory salaries 13,000 Rental costs: Factory$11,200 Administrative offices 5,100 Total equipment depreciation costs: Factory$12,300 Administrative offices 4,700 Indirect materials used$30,600 The total ending work-in-process for September is:.