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 92,000 and estimated factory overhead is $552,000. 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	$ 8,300
Work-in-process inventory (All Job A)	32,800
Finished goods inventory	71,000
Material purchases	116,000
Direct materials requisitioned
Job A	73,000
Job B	37,500
Direct labor hours
Job A	5,000
Job B	4,300
Labor costs incurred
Direct labor ($8.00/hour)	74,400
Indirect labor	14,300
Supervisory salaries	6,800
Rental costs
Factory	7,800
Administrative offices	2,600
Total equipment depreciation costs
Factory	8,700
Administrative offices	2,800
Indirect materials used	12,800

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?