Southern Rim Parts estimates its manufacturing overhead to be $368,000 and its direct labor costs to be $920,000 for year 1. The first three jobs that Southern Rim worked on had actual direct labor costs of $51,000 for Job 301, $76,000 for Job 302, and $105,000 for Job 303. For the year, actual manufacturing overhead was $469,000 and total direct labor cost was $848,000. Manufacturing overhead is applied to jobs on the basis of direct labor costs using predetermined rates.

Required:

a. How much overhead was assigned to each of the three jobs, 301, 302, and 30?

b. What was the over- or underapplied manufacturing overhead for year 1?