Linzee Liners estimates that its manufacturing overhead will be $$1,750,300$ in Year $1.$ It further estimates that direct labor costs will amount to $$761,000.$ During March, Linzee worked on four jobs with actual direct labor costs of $$36,100$ for Job $0301,$ $$23,600$ for Job $0302,$ $$33,100$ for Job $0303,$ and $$17,100$ for Job $0304.$ Actual manufacturing overhead costs for the year were $$1,737,500.$ Actual direct labor costs for the year were $$746,000.$ Manufacturing overhead is applied to jobs based on direct labor costs using predetermined rates.

Required:

A$.$ How much overhead was applied to each of the four jobs, $0301,0302,0303,$ and $0304?$

B$.$ What was the over$-$ or underapplied manufacturing overhead for Year $1?$