Antoine Machining estimated its manufacturing overhead to be $281,480 and its direct materials costs to be $454,000 in Year 1. Three of the jobs that Antoine Machining worked on in Year 1 had actual direct materials costs of $19,000 for Job AM002, $59,000 for Job AM005, and $74,000 for Job AM008. For Year 1, actual manufacturing overhead was $315,000 and total direct materials cost was $544,000. Manufacturing overhead is applied to jobs on the basis of direct materials costs using predetermined rates.

Required:

A. How much overhead was assigned to each of the three jobs, AM002, AM005, and AM008?

Job AM002
Job AM005
Job AM008

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

(Overapplied or Underapplied) manufacturing overhead _________