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 81,000 and estimated factory overhead is $486,000. 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 $ 9,200 Work-in-process inventory (All Job A) 34,600 Finished goods inventory 75,500 Material purchases 129,500 Direct materials requisitioned Job A 82,000 Job B 42,000 Direct labor hours Job A 5,900 Job B 2,400 Labor costs incurred Direct labor ($8.00/hour) 66,400 Indirect labor 15,200 Supervisory salaries 7,700 Rental costs Factory 8,700 Administrative offices 3,500 Total equipment depreciation costs Factory 10,050 Administrative offices 4,150 Indirect materials used 13,700 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?