Aspen Company estimates its manufacturing overhead to be $1,073,000 and its direct labor costs to be $580,000 for year 2. Aspen worked on three jobs for the year. Job 2-1, which was sold during year 2, had actual direct labor costs of $176,000. Job 2-2, which was completed, but not sold at the end of the year, had actual direct labor costs of $301,000. Job 2-3, which is still in work-in-process inventory, had actual direct labor costs of $126,000. The actual manufacturing overhead for year 2 was $1,200,000. Manufacturing overhead is applied on the basis of direct labor costs. Required: a. How much overhead was applied to each job in year 2? b. What was the over-or underapplied manufacturing overhead for year 2?