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 83,000 and estimated factory overhead is $456,500. 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	$	9,400
Work-in-process inventory (All Job A)		35,000
Finished goods inventory		76,500
Material purchases		132,500
Direct materials requisitioned
Job A		84,000
Job B		43,000
Direct labor hours
Job A		6,100
Job B		2,700
Labor costs incurred
Direct labor ($7.50/hour)		66,000
Indirect labor		15,400
Supervisory salaries		7,900
Rental costs
Factory		8,900
Administrative offices		3,700
Total equipment depreciation costs
Factory		10,350
Administrative offices		4,450
Indirect materials used		13,900

Required:

1.	What is the total cost of Job A? (Do not round intermediate calculations.)

2.	What is the total factory overhead applied during September? (Do not round intermediate calculations.)