Jupiter Co. applies overhead based on direct labor hours. The variable overhead standard is 4 hours at $12 per hour. During February, Jupiter Co. spent $113,400 for variable overhead. 9,150 labor hours were used to produce 2,400 units. What is the over- or underapplied variable overhead?

$3,600 underapplied

$3,600 overapplied

$5,400 overapplied

$1,800 overapplied