During 2022, Sunland Company incurred the following direct labor costs: January $23,200 and February $34,800. Sunland uses a predetermined overhead rate of 120% of direct labor cost. Estimated overhead for the 2 months, respectively, totaled $22,620 and $41,412. Actual overhead for the 2 months, respectively, totaled $29,000 and $38,860. Calculate overhead applied.

January		$enter a dollar amount
February		$enter a dollar amount

Determine if overhead is over- or underapplied for each of the two months and the respective amounts.

January		$enter a dollar amount	select an option underappliedoverapplied
February		$enter a dollar amount	select an option underappliedoverapplied