KLM Company makes a wide variety of gear assemblies for industrial applications. The company uses job order costing, with a predetermined overhead rate of $5.40 per machine hour. During May 2019, KLM worked on the following jobs.

	Job #52	Job #53	Job #54
Direct Materials Used on Job	$15,320	$14,090	$7,240
Direct Labor Cost	$17,120	$12,170	$10,970
Machine Hours	1,360	1,500	1,000

Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. a) Calculate the amount of overhead to be allocated to each job. Job #52: $Answer Job #53: $Answer Job #54: $Answer b) Assume actual overhead for May was $23,137. Indicate whether overhead was under or over allocated.