On March 1, a dressmaker starts work on three different custom-designed wedding dresses. The company uses job order costing and applies overhead to each job (dress) at the rate of 44% of direct materials costs. During the month, the jobs used direct materials as shown below. Compute the amount of overhead applied to each of the three jobs.

Direct Material:

Job 1: $6,300

Job 2: $8,300

Job 3: $2,800

	Overhead Applied
Job 1
Job 2
Job 3