Beckner Inc. is a job-order manufacturer and uses normal costing. The company uses a predetermined overhead rate based on direct labor hours to apply...

Beckner Inc. is a job-order manufacturer and uses normal costing. 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 133,000 and estimated factory overhead is $784,700. The following information is for September. Job X was completed during September, while Job Y was started but not finished.

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

$101,000

 $133,450

$157,300

$53,400

I need detailed calculation steps and explain it.