Question 23 (1 point) Star Corporation incurred fixed manufacturing costs of $20,000 during 2019. Other information for 2019 includes: The budgeted denominator level is 2,000 units. Actual units produced total 1,700 units. Units sold total 1,400 units. Beginning inventory was zero. The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Calculate the over/under allocation of fixed manufacturing costs