Excap Corporation's predetermined overhead rate is calculated based on direct labour hours. At the beginning of the year, the total number of direct labor hours was estimated to be 14,400 hours and the total estimate of manufacturing overhead was $360,000. As of the end of the year, actual direct labour hours worked for the year were 15,200 hours, and the actual manufacturing overhead for the year was $372,000. What would be the over or under-allocated overhead for this business?