up 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 $ 8,200 32,600 70,500 114,500 72,000 37.000 September 1, inventories Materials inventory Work-in-process inventory (All Job A) Finished goods inventory Material purchases Direct materials requisitioned Job Job Direct labor hours JobA Job B Labor costs incurred Direct labor ($8.50/hour) Indirect labor Supervisory salaries Rental costs Factory Administrative offices Total equipment depreciation costs Factory Administrative offices Indirect materials used 4,900 4,200 77,350 14,200 6,700 7,200 2.500 0,55 2.650 13,00 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