Antoine Machining estimated its manufacturing overhead to be $284,130 and its direct materials costs to be $451,000 in Year 1. Three of the jobs that Antoine Machining worked on in Year 1 had actual direct materials costs of $16,000 for Job AM002, $56,000 for Job AM005, and $71,000 for Job AM008. For Year 1, actual manufacturing overhead was $313,500 and total direct materials cost was $541,000. 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, AM002, AM005, and AM008? What was the over- or underapplied manufacturing overhead for Year 1?