During 2022, Crane Company incurred the following direct labor costs: January $25,200 and February $37,800. Crane uses a predetermined overhead rate of 120% of direct labor cost. Estimated overhead for the 2 months, respectively, totaled $24,570 and $44,982. Actual overhead for the 2 months, respectively, totaled $31,500 and $42,210. Calculate overhead applied. January $ February S Determine if overhead is over- or underapplied for each of the two months and the respective amounts January February $