Mrich Corporation uses direct labor-hours in its budgeted overhead rate. At the beginning of the year, the budgeted direct labor-hours were 21,800 hours and the total budgeted manufacturing overhead was $497,040. At the end of the year, actual direct labor-hours for the year were 21,500 hours and the actual manufacturing overhead for the year was $492,040. Overhead at the end of the year was: $6,840 over-allocated $1,840 over-allocated $1,840 under-allocated $6,840 under-allocated