Southern Rim Parts estimates its manufacturing overhead to be $472,500 and its direct labor costs to be $1,050,000 for year 1. The first three jobs that Southern Rim worked on had actual direct labor costs of $64,000 for Job 301, $89,000 for Job 302, and $170,000 for Job 303. For the year, actual manufacturing overhead was $404,000 and total direct labor cost was $835,000. 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? Job 301 $ Job 302 28,800 40,050 76,500 Job 303 b. What was the over- or underapplied manufacturing overhead for year 1? manufacturing overhead