Vadis IncIs a Job-Order Manufacturer

Vadis 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 were 114,000 and estimated factory overhead was $695,400.The following information was for September 2010.Job X was completed during September,while Job Y was started but not finished.
The total factory overhead applied during September is:

A) $59,300.
B) $57,572.
C) $57,848.
D) $56,120.
E) $57,710.