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. $ 8,100 32,400 70,000 113,000 71,000 36,500 September 1, inventories Materials inventory Work-in-process inventory (All Job A) Finished goods inventory Material purchases Direct materials requisitioned Job Job B Direct labor hours JobA Job B Labor costs incurred Direct labor ($8.00/hour) Indirect labor Supervisory salaries Rental costs Factory Administrative offices Total equipment depreciation costs Factory Administrative offices Indirect materials used 4,800 4,100 71,200 14,100 6,600 7,600 2,400 8,400 2,500 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? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 What is the overapplied or underapplied overhead for September? overhead