Yarra Fabrication estimates that its manufacturing overhead will be $2,291,200 in year 1. It further estimates that direct material costs will amount to $1,432,000. During July, Yarra worked on four jobs with actual direct materials costs of $68,000 for Job 0701, $72,000 for Job 0702, $95,000 for Job 0703, and $51,000 for Job 0704. Actual manufacturing overhead costs for the year were $2,440,000. Actual direct materials costs were $1,590,000. Manufacturing overhead is applied to jobs based on direct materials cost using predetermined rates. Required: a. How much overhead was applied to each of the four jobs, 0701, 0702, 0703, and 0704? b. What was the over- or underapplied manufacturing overhead for year 1?