During 2007, Mix Company incurred the following direct labor costs: January $10,000, February $20,000, and March $14,000. Mix uses a predetermined overhead rate of 120% of direct labor cost. Estimated overhead for the 3 months, respectively, totaled $13,000, $23,800, and $17,000. Actual overhead for the 3 months, respectively, totaled $12,300, $21,800, and $16,500. Determine if overhead is over or underapplied for each of the three months and the respective amounts.