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 2010, estimated direct labor-hours are 95,000, and estimated factory overhead is $617,500. The following information is for September 2010. Job A completed during September, and job B was started but not finished. _________________________________________________ September 1,2010, 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($8.50/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 _________________________________________________ Required 1.What is the total cost of job A? 2. What is the total factory overhead applied during Septemper? 3. What is the overapplied or underapplied overhead for September