Johnson Incorporated 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 $98,000$ and estimated factory overhead is $$588,000.$ The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished.$$

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September $1,$ inventories$$Materials inventory$$8,900$Work$-$in$-$process inventory $($All Job A$)34,000$Finished goods inventory$74,000$Material purchases$125,000$Direct materials requisitioned$$Job A$79,000$Job B$40,500$Direct labor hours$$Job A$5,600$Job B$2,100$Labor costs incurred$$Direct labor $($$$8\mathrm{.}00/$hour$)61,600$Indirect labor$14,900$Supervisory salaries$7,400$Rental costs$$Factory$8,400$Administrative offices$3,200$Total equipment depreciation costs$$Factory$9,600$Administrative offices$3,700$Indirect materials used$13,400$

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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?

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