Gamma Enterprisez manufactures pipes and, uses normal costing method and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $17.5 per direct labour-hour. The following data are obtained from the accounting records for March 2023:

Direct materials $167469

Direct labour (4,800 hours @ $10/hour) 48,000

Indirect labour 21193

Plant facility rent 36010

Depreciation on plant machinery and equipment 18956

Sales commissions 30060

Administrative expenses 17561

Compute the over-allocated/(underallocated) manufacturing overhead (MOH) cost for the month of March 2023. (If the MOH is underallocated, present your answer as a negative number, e.g., -100, otherwise, just present the number).