Aspen Company estimates ts manufacturing overhead to be 3935,000 and ts direct labor costs to be 3550,000 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 $170,000. Job 2 2, which was completed, but not which is still in work-In-process inventory, had actual droct labor costs of $120,000. Actual manufactuning overhcad for ycar 2 was $590,000. Manutacturing overhcad is appiod on the basis of diroct labor year, had actual o labor costs of $295,000 the cn costs Requirad: 1. How much overhead was applied to each job in vear 22 Job 2.1 Job 2-2 Jnh 2-3 b. What was the aver- or underappled manutacturing overhead tor vear 22 manulacturing uverhead