Job Costing: Johnson Inc. is a job order manufacturing company that uses a predetermined overhead 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 $ $7,500$

Work in process inventory$($All job A$)31,200$

Finished goods inventory $67,000$

Material purchases $104,000$

Direct materials requisitioned:

job A $65,000$

job B $33,500$

Direct labor$-$hours

job A $4,200$

job B $3,500$

Labor costs incurred

Direct labor$($$$8\mathrm{.}50/$hour$)65,450$

Indirect labor $13,500$

Supervisory salaries $6,000$

Rental costs

Factory $7,000$

Administrative offices $1,800$

Total equipment depreciation costs

Factory $7,500$

Administrative offices $1,600$

Indirect materials used $12,000$

$1.$ 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?