Apex Products estimates its manufacturing overhead to be $22,000 and its direct labor costs to be $40,000 for Year 1 . The actual direct labor costs were $10,0(X) for job 1, $15,000 for job 2, and $20,000 for job 3 during Year 1. The actual manufacturing overhead was $26,000 during Year 1 . Manufacturing overhead is applied to jobs on the basis of direct labor costs using predetermined rates.

a. How much overhead was assigned to each job during Year 1?

b. What was the manufacturing overhead variance for Year 1?