Southern Rim Parts estimates its manufacturing overhead to be $495,000 and its direct labor costs to be $900,000 for year 1. The first three jobs that Southern Rim worked on had actual direct labor costs of $20,000 for Job 301, $30,000 for Job 302, and $40,000 for Job 303. For the year, actual manufacturing overhead was $479,000 and total direct labor cost was $800,000. Manufacturing overhead is applied to jobs on the basis of direct labor costs using predetermined rates.How much overhead was assigned to Job 301 (before the adjustment to over/under applied manufacturing overhead) and what was the over- or underapplied manufacturing overhead for year 1?