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		113,000
Direct materials requisitioned
Job A		71,000
Job B		36,500
Direct labor hours
Job A		4,800
Job B		4,100
Labor costs incurred
Direct labor ($8.00/hour)		71,200
Indirect labor		14,100
Supervisory salaries		6,600
Rental costs
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?