Recall that Fitness Fab

FitnessFab had estimated $ 1055000

$1,055,000 of MOH for the year and 60000

60,000 DLhours, resulting in a predetermined MOH rate of $ 20

$20/DL hour. By the end of the year the company had actually incurred $ 900000

$900,000 of MOH costs and used a total of 64 000

64,000 DL hours on jobs. By how much had Fitness Fab

FitnessFab overallocated or underallocated MOH for theyear?