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 93,000 and estimated factory overhead is $511,500. The following information is for September of the current year. Job A was completed during September, and job B was started but not finished.

September 1, Inventories 

Materials inventor                            $8,400

Work in process (All Job A)              33,000

Finished goods inventory                 71,500

Material Purchases                            117,500

Direct materials requisitioned  

Job A                                                   74,000

Job B                                                   38,000

Direct Labor Hours 

Job A                                                   5,100

Job B                                                   4,400

Labor costs incurred

Direct labor ($7.50)                             71,250

indirect Labor                                      14,400

Supervisor Salary                                6,900

Rental Costs

Factory                                                  7,900

Administrative offices                         2,700

Total Equipment depreciation cost    

Factory                                                  8,850

Administrative offices                            2,950

Indirect materials used                          12,900

Required:

What is the total cost of Job A? (Do not round intermediate calculations)

What is the total factory overhead applied during September? (Do not round intermediate calculations)

What is the over applied or under applied overhead for September