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 99,000 and estimated factory overhead is $841,500. The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished. 2000 and estimated factory ou $ 9,000 34,200 74,500 126,500 80,000 41,000 5,700 2,200 September 1, inventories Materials inventory Work-in-process inventory (All Job A) Finished goods inventory Material purchases Direct materials requisitioned JobA Job B Direct labor hours Job A Job B Labor costs incurred Direct labor ($10.50/hour) Indirect labor Supervisory salaries Rental costs Factory Administrative offices Total equipment depreciation costs Factory Administrative offices Indirect materials used 82,950 15,000 7,500 8,500 3,300 9,750 3,850 13,500 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