Bright Star Incorporated 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
Work-in-process (All Job X)
Finished goods
Materials purchases
Direct materials requisitioned:
Job X
Job Y
Direct labor hours:
Job X
Job Y
Labor costs incurred:
Direct labor ($6.00 per hour)
Indirect labor
Factory supervisory salaries
Rental costs:
Factory
Administrative offices
Total equipment depreciation costs:
Factory
Administrative offices
Indirect materials used
The total cost of Job X is:
\$ 9,000
37,400
80,400
\$ 125,000
\$ 54,500
40,000
5,000
4,500
\$ 57,000
16,200
7,200
\$ 8,400
2,200
\$9,000
1,900
\$ 14,400