1. What is the total cost of Job A?

2. What is the total factory overhead applied during September?

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

Johnson Incorporated 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 81,000 and estimated factory overhead is $486,000. The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished. $ 9,200 34,600 75,500 129,500 82,000 42,000 September 1, inventories Materials inventory Work-in-process inventory (All Job A) Finished goods inventory Material purchases Direct materials requisitioned Job A Job B Direct labor hours Job A Job B Labor costs incurred Direct labor ($8.00/hour) Indirect labor Supervisory salaries Rental costs Factory Administrative offices Total equipment depreciation costs Factory Administrative offices Indirect materials used 5,900 2,400 66,400 15,200 7,700 8,700 3,500 10,050 4,150 13,700