Recall that PT Tech had estimated $1,075,000 of MOH for the year and 62,500 DL hours, resulting in a predetermined MOH rate of $12/DL hour. By the end of the year the company had actually incurred $950,000 of MOH costs and used a total of 61,000 DL hours on jobs. By how much had PT Tech overallocated or underallocated MOH for the year? Compute the underallocated or overallocated overhead. (Use parentheses or a minus sign for overallocated overhead.) (Over) Under Actual MOH Allocated MOH Allocated