Gus Corporation manufactured 10,000 golf bags during April. The fixed overhead cost-allocation rate is $40.00 per machine-hour. The following fixed overhead data pertain to March: Actually incurred Production of 10,000 units. Actual Machine-hours of 5,100 hours and Actual Fixed overhead cost for March of $244,000. Static Budgets was Production of 12,000 units, Machine-hours of 6,000 hours and Fixed overhead cost for March of $240,000. Fixed overhead is: underallocated by $44,000 overallacated by $4,000 overallocated by $44,000 underallocated by $4000