Aspen Company estimates its manufacturing overhead to be exist1, 376,000 and its direct labor costs to be exist640,000 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 exist188,000 Job 2-2, which was completed, but not sold at the end of the year, had actual direct labor costs of exist313,000 Job 2-3, which is still in work-in-process inventory, had actual direct labor costs of exist138,000. Actual manufacturing overhead for year 2 was exist1, 400,000. 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