Dauka Company uses a predetermined overhead rate based on direct labour hours to allocate manufacturing overhead to jobs. The company estimated that it would incur$600,000 of manufacturing overhead during the year and that120,000 direct labour hours would be worked. During theyear, the company actually incurred manufacturing overhead costs of$582,000 and135,000 direct labour hours were worked.

By how much was manufacturing overhead overallocated or underallocated for theyear?