Mark Corporation estimates its manufacturing overhead to be $171,000 and its direct labor costs to be $380,000 for year 1. The actual direct labor costs were $68,000 for Job 301, $93,000 for Job 302, and $190,000 for Job 303 during year 1; the actual manufacturing overhead was $150,000. Manufacturing overhead is applied to jobs on the basis of direct labor costs using predetermined rates. Required: How much overhead was assigned to each job during year 1? What was the over-or underapplied manufacturing overhead for year 1