Linzee Liners estimates that its manufacturing overhead will be $1,743,400 in Year 1. It further estimates that direct labor costs will amount to $758,000. During March, Linzee worked on four jobs with actual direct labor costs of $35,800 for Job 0301, $23,300 for Job 0302, $32,800 for Job 0303, and $16,800 for Job 0304. Actual manufacturing overhead costs for the year were $1,730,000. Actual direct labor costs for the year were $743,000. Manufacturing overhead is applied to jobs based on direct labor costs using predetermined rates.

Required:

1. How much overhead was applied to each of the four jobs, 0301, 0302, 0303, and 0304?

2. What was the over- or underapplied manufacturing overhead for Year 1?