hnson 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 $87,000$ and estimated factory overhead is $$609,000.$ The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished.

September $1,$ inventories

Materials inventory $ $7,800$

Work$-$in$-$process inventory $($All Job A$)31,800$

Finished goods inventory $68,500$

Material purchases $108,500$

Direct materials requisitioned

Job A $68,000$

Job B $35,000$

Direct labor hours

Job A $4,500$

Job B $3,800$

Labor costs incurred

Direct labor $($$$9\mathrm{.}00/$hour$)74,700$

Indirect labor $13,800$

Supervisory salaries $6,300$

Rental costs

Factory $7,300$

Administrative offices $2,100$

Total equipment depreciation costs

Factory $7,950$

Administrative offices $2,050$

Indirect materials used $12,300$

Required:

$1.$ 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?