During 2022, Sunland Company incurred the following direct labor costs: January $18,800 and February $28,200. Sunland uses a predetermined overhead rate of 120% of direct labor cost. Estimated overhead for the 2 months, respectively, totaled $18,330 and $33,558. Actual overhead for the 2 months, respectively, totaled $23,500 and $31,490. Calculate overhead applied. January February \$ Determine if overhead is over- or underapplied for each of the fwo months and the respective amounts. January $ February \$