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?