Linzee Liners estimates that its manufacturing overhead will be $1,738,800 in Year 1. It further estimates that direct labor costs will amount to $756,000. During March, Linzee worked on four jobs with actual direct labor costs of $35,600 for Job 0301, $23,100 for Job 0302, $32,600 for Job 0303, and $16,600 for Job 0304. Actual manufacturing overhead costs for the year were $1,725,000. Actual direct labor costs for the year were $741,000. Manufacturing overhead is applied to jobs based on direct labor costs using predetermined rates. Required: a. How much overhead was applied to each of the four jobs, 0301, 0302, 0303 , and 0304 ? b. What was the over- or underapplied manufacturing overhead for Year 1