GL Loch Ltd employs 14 full-time CPAs and 7 paraprofessionals. Indirect costs are applied on a professional labour-hour basis that includes both attorney and paraprofessional hours. The following is information for 2021:

Budget Actual

Indirect costs $296194 $317153

Annual salary of each attorney $120140 $128204

Annual salary of each paraprofessional $31090 $32850

Total professional labour-hours 51308 dlh 55761 dlh

When using a normal costing system, the 2021 accounting records will show that indirect costs are overallocated/(underallocated) by $________. (If MOH is underallocated, present your answer as a negative number, e.g., -100, otherwise, just present the number)