?during $2023,$ ?Karla Company incurred the following direct costs: January $20000$ ?and February $30000.$ ?Karla uses a predetermined overhead rate of $120\%$ ?of direct labor. Estimated overhead for the $2$ ?months, respectively, totaled $$19,500$ ?and $$35,700.$ ?Actual over head for the $2$ ?months, respectively, totaled $25,000$ ?and $$33,500.$ ?Determine if overhead is over or underapplied for each of the two months and the respective amounts.