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 2010, estimated

direct labor-hours are 95,000, and estimated factory overhead is $617,500. The following information is for September 2010. Job A was completed during September, and Job B was started but not finished.

September 1, 2010, inventories

Materials inventory ............. $ 7,500

Work-in-process inventory (All Job A) ...... 31,200

Finished goods inventory ............ 67,000

Material purchases ..............104,000

Job A .................... 65,000

Job B .................... 33,500

Direct labor-hours

Job A .................... 4,200

Job B .................... 3,500

Labor costs incurred

Direct labor ($8.50/hour) .............65,450

Indirect labor ................13,500

Supervisory salaries .............. 6,000

Rental costs

Factory ................... 7,000

Administrative offices ........... 1,800

Total equipment depreciation costs

Factory ................. 7,500

Administrative offices ........... 1,600

Indirect materials used ........... 12,000

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?