ohnson 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 82,000 and estimated factory overhead is $533,000. 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$9,300

Work-in-process inventory (All Job A)34,800

Finished goods inventory76,000

Material purchases131,000

Direct materials requisitioned

Job A83,000

Job B42,500

Direct labor hours

Job A6,000

Job B2,000

Labor costs incurred

Direct labor ($8.50/hour)68,000

Indirect labor15,300

Supervisory salaries7,800

Rental costsFactory8,800

Administrative offices3,600

Total equipment depreciation costs

Factory10,200

Administrative offices4,300

Indirect materials used13,800

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?