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 88,000 and estimated factory overhead is $660,000. 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$ 7,900

Work-in-process inventory (All Job A) 32,000

Finished goods inventory 69,000

Material purchases 110,000

Direct materials requisitioned

Job A 69,000

Job B 35,500

Direct labor hours

Job A 4,600

Job B 3,900

Labor costs incurred

Direct labor ($9.50/hour) 80,750

Indirect labor 13,900

Supervisory salaries 6,400

Rental costs

Factory 7,400

Administrative offices 2,200

Total equipment depreciation costs

Factory 8,100

Administrative offices 2,200

Indirect materials used 12,400

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?