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

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.)