Hilltop Manufacturing uses a predetermi ined manufacturing overhead rate based on machine hours to allocate manufacturing overhead to jobs. Selected data about the company's operations follows: Actual manufacturing overhead cost Estimated manufacturing overhead cost Estimated direct labor cost Estimated direct labor hours Actual direct labor hours Estimated machine hours Actual machine hours $500,400 $550,200 $175,800 50,400 60,900 40,700 36,000 By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent)