Recall that LCD Direct had estimated $1,095,000 of MOH for the year and 63,000 DL hours, resulting in a predetermined MOH rate of $14/DL hour. By the end of the year, the company had actually incurred $925,000 of MOH costs and used a total of 62,500 DL hours on jobs. By how much had LCD Direct overallocated or underallocated MOH for the year?

Compute the underallocated or overallocated overhead. (Use parentheses or a minus sign for overallocated overhead.)

Actual MOH		Allocated MOH	=	(Over) Under Allocated
	-		=