Johnson Inc. is a job order manufacturiing company that uses a predetermined overhead rate on direct labor hoursto apply overhead to iindivdual jobs. For the current year, estimated direct labor hours are 95,000 and estimated factory overhead is $617,500. The follwiong information is for September of the current year. Job A was completed during September, and HJob B was started but not finished.

September 1 inventories

Material inventory $7500

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

Finished goods inventory $67,000

Material purchases $104,000

Direct materials requisitioned

Job A $65000

Job B $33500

Direct labor hours

Job A $4200

Job B $3500

Labor Costs incurred

Direct labor($8.50/hour) $65450

Indirect labor $13500

Sueprvisory salaries $6000

Rental cost

Factory $7000

Administrative offices $1800

Total equipment depreciation costs

Factory 7500

Administrative office 1600

Indirect material uses 12000

Q.1 What is the total cost of Job A

Q2.What is the total factory overhead applied during September?

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