At budgeted volume of 400 units for the Anaya Corporation, variable overhead costs were $400,000 and fixed overhead costs were $200,000. The cost driver for budgeting and applying overhead is units. Actual production was 450 units. Actual variable costs were $444,000, and actual fixed costs were $209,000. 

Required: 

1. Did Anaya control costs well? Explain. 

2. Was overhead overapplied or underapplied? Explain.