1.

Johnson Inc. is a job-order manufacturing company that 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 95,000 and estimated factory overhead is $617,500. The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished.

September 1, inventories

Materials inventory

$

8,600

Work-in-process inventory (All Job A)

33,400

Finished goods inventory

72,500

Material purchases

120,500

Direct materials requisitioned

Job A

76,000

Job B

39,000

Direct labor hours

Job A

5,300

Job B

3,100

Labor costs incurred

Direct labor ($8.50/hour)

67,100

Indirect labor

14,600

Supervisory salaries

7,100

Rental costs

Factory

8,100

Administrative offices

2,900

Total equipment depreciation costs

Factory

9,150

Administrative offices

3,250

Indirect materials used

13,100

Required:

1.	What is the total cost of Job A?(Do not round intermediate calculations.)

2.	What is the total factory overhead applied during September?(Do not round intermediate calculations.)

3.	What is the overapplied or underapplied overhead for September?