At the beginning of the year, Kyla Inc estimated that overhead would be $$880,000$ and direct labor hours would be $220,000.$ At the end of the year, actual overhead was $$920,600$ and there were actually $230,000$ direct labor hours.

What is the overhead variance?

$$600$ underapplied.

$$200$ underapplied.

$$600$ overapplied.

$$400$ overapplied.