Navarre Corporation makes custom furniture. Navarre worked on three jobs. The relevant direct manufacturing costs for three jobs are: direct labor job 1 = $4100, job 2 = $2000, job 3 = $9000, total $15100. Direct materials: job 1 = $4600, job 2 = $1600, job 3 = $4100, total = $10,300. Navarre's predetermined manufacturing allocation rate is $0.40 per direct labor dollar. Based on this information, the manufacturing overhead applied is underapplied and by how much? The correct answer is underapplied by $335. Explain. Boone explained how we got $5705 applied manufacturing cost and $335 underapplied.