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 90,000 and estimated factory overhead is $540,000. 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 $ 8,100 Work-in-process inventory (All Job A) 32,400 Finished goods inventory 70,000 Material purchases Direct materials requisitioned Job A Job B Direct labor hours Job A Job B Labor costs incurred Direct labor ($8.00/hour) Indirect labor Supervisory salaries Rental costs 113,000 71,000 36,500 4,800 4,100 71,200 14,100 6,600 Factory 7,600 Administrative offices 2,400 Total equipment depreciation costs Factory 8,400 Administrative offices 2,500 Indirect materials used 12,600 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?