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 85,000 and estimated factory overhead is $595,000. 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 $ 7,600 Work-in-process inventory (All Job A) 31,400 Finished goods inventory 67,500 Material purchases 105,500 Direct materials requisitioned Job A 66,000 Job B 34,000 Direct labor hours Job A 4,300 Job B 3,600 Labor costs incurred Direct labor ($9.00/hour) 71,100 Indirect labor 13,600 Supervisory salaries 6,100 Rental costs Factory 7,100 Administrative offices 1,900 Total equipment depreciation costs Factory 7,650 Administrative offices 1,750 Indirect materials used 12,100

Required:

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