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 AM002, $62,000 for Job AM005, and $77,000 for Job AM008. 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:

1. How much overhead was assigned to each of the three jobs, AM002, AM005, and AM008?
2. What was the over- or underapplied manufacturing overhead for Year 1?