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 84,000 and estimated factory overhead is $504,000. 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 Finished goods inventory Material purchases Direct materials requisitioned $ 9,500 Work-in-process inventory (All Job A) 35,200 77,000 134,000 Job A 85,000 Job B Direct labor hours Job A Job B Labor costs incurred Direct labor ($8.00/hour) Indirect labor Supervisory salaries Rental costs 43,500 6,200 2,800 72,000 15,500 8,000 Factory 9,000 Administrative offices 3,800 Total equipment depreciation costs Factory 10,500 Administrative offices 4,600 Indirect materials used 14,000 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?