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 91,000 and estimated factory overhead is $591,500. The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished.

September 1, inventories
Materials inventory	$	8,200
Work-in-process inventory (All Job A)		32,600
Finished goods inventory		70,500
Material purchases		114,500
Direct materials requisitioned
Job A		72,000
Job B		37,000
Direct labor hours
Job A		4,900
Job B		4,200
Labor costs incurred
Direct labor ($8.50/hour)		77,350
Indirect labor		14,200
Supervisory salaries		6,700
Rental costs
Factory		7,700
Administrative offices		2,500
Total equipment depreciation costs
Factory		8,550
Administrative offices		2,650
Indirect materials used		12,700

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?

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2
• Required 3

What is the total cost of Job A? (Do not round intermediate calculations.)

Total cost

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2
• Required 3

What is the total cost of Job A? (Do not round intermediate calculations.)

Total cost