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 94,000 and estimated factory overhead is $564,000. The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished. What is the total cost of Job A? (Do not round intermediate calculations.) What is the total factory overhead applied during September? (Do not round intermediate calculations.) What is the overapplied or underapplied overhead for September