Aspen Company estimates its manufacturing overhead to be $1,323,000 and its direct labor costs to be 5630,000 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 $186,000. Job 2-2, which was completed, but not sold at the end of the year, had actual direct labor costs of $311,000. Job 2-3, which is still in work-in-process inventory, had actual direct labor costs of $136,000. Actual manufacturing overhead for year 2 was $1,350,000. Manufacturing overhead is applied on the basis of direct labor costs. Required: a. How much overhead was applied to each job in year 2? Job 2-1 Job 2-2 Job 2-3 b. What was the over- or underapplied manufacturing overhead for year 2? manufacturing overhead