September $1,$ inventories

Materials inventory $ $9,000$

Work$-$in$-$process inventory $($All Job A$)34,200$

Finished goods inventory $74,500$

Material purchases $126,500$

Direct materials requisitioned

Job A $80,000$

Job B $41,000$

Direct labor hours

Job A $5,700$

Job B $2,200$

Labor costs incurred

Direct labor $($$$10\mathrm{.}50/$hour$)82,950$

Indirect labor $15,000$

Supervisory salaries $7,500$

Rental costs

Factory $8,500$

Administrative offices $3,300$

Total equipment depreciation costs

Factory $9,750$

Administrative offices $3,850$

Indirect materials used $13,500$

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?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 $99,000$ and estimated factory overhead is

$$841,500.$ The following information is for September of the current year. Job A was completed during September, and Job B was

started but not finished.

Required:

What is the total cost of Job A$?$

What is the total factory overhead applied during September?

What is the overapplied or underapplied overhead for September?