During the current year, Creek Company incurred the following direct labor costs: January $80,000 and February $120,000. Creek uses a predetermined overhead rate of 120% of direct labor cost. Estimated overhead for the 2 months totaled $78,000 and $142,800, respectively. Actual overhead for the 2 months totaled $100,000 and $134,000, respectively. Was overhead under- or overapplied during February and by how much