Antoine Machining estimated its manufacturing overhead to be $$297,050$ and its direct materials costs to be $$457,000$ in Year $1.$ Three of the jobs that Antoine Machining worked on in Year $1$ had actual direct materials costs of $$22,000$ for Job AM$002,$ $$62,000$ for Job AM$005,$ and $$77,000$ for Job AM$008.$ For Year $1,$ actual manufacturing overhead was $$316,500$ and total direct materials cost was $$547,000.$ Manufacturing overhead is applied to jobs on the basis of direct materials costs using predetermined rates.

Required:

How much overhead was assigned to each of the three jobs, AM$002,$ AM$005,$ and AM$008?$

What was the over$-$ or underapplied manufacturing overhead for Year $1?$