Bunnys manufactures pet bowls and allocates manufacturing overhead costs to production based on direct-labour hours under normal costing. The following data relate to the month June 2021:

Actual

Direct materials $140,000	Depreciation: plant & equipment $17,000
Direct labour (4,000 hours @ $10/hour) 40,000	Sales commissions 24,000
Indirect labour 13,000	Administrative expenses 28,000
Plant facility rent 30,000	Plant utlilties 10,000

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Budgeted

Direct materials $180,000	Manufacturing overhead $90,000
Direct labour (5,000 hours @ 10/hour) 50,000

Required

Determine the under or over-allocation of OH for the months June 2021. Show full workings.