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 93,000 and estimated factory overhead is $511,500. 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 $ 8,400

Work-in-process inventory (All Job A) 33,000

Finished goods inventory 71,500

Material purchases 117,500

Direct materials requisitioned Job A 74,000 Job B 38,000

Direct labor hours Job A 5,100 Job B 4,400

Labor costs incurred

Direct labor ($7.50/hour) 71,250

Indirect labor 14,400

Supervisory salaries 6,900

Rental costs

Factory 7,900

Administrative offices 2,700

Total equipment depreciation costs

Factory 8,850

Administrative offices 2,950

Indirect materials used 12,900

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?