Antoine Machining estimated its manufacturing overhead to be $286,440 and its direct materials costs to be $462,000 in Year 1. Three of the jobs that Antoine Machining worked on in Year 1 had actual direct materials costs of $27,000 for Job AM002, $67,000 for Job AM005, and $82,000 for Job AM008. For Year 1, actual manufacturing overhead was $319,000 and total direct materials cost was $552,000. 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? b. What was the over- or underapplied manufacturing overhead for Year 1