The following information regardingthe total overhead of a company for a 4 month period:
machine hrs manufacturingoverhead
Jan.....................................................5,500 $ 311,500
Feb....................................................3,200 224,000
Mar....................................................4,900 263,800
Apr.....................................................2,800 184,600
$47 is the variable element of manufacturing cost permachine-hour
$53,000 is the fixed element of monthly overhead cost
Question: Suppose the company had used both of the above **costrelationships** to estimate the total manufacturing overhead for the months of February and March. By what amounts would the company have over/under estimated these cost?