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?