Rhett Company has two departments, Machining and Assembly. The following estimates are for the coming year:

Machining Assembly

Direct manufacturing labor-hours 10,000 50,000

Machine-hours 40,000 20,000

Manufacturing overhead $200,000 $400,000

If the actual overhead for the Machining Department was $220,000 and the actual machine hours were 50,000, then overhead would be $ ____________ over/under (write one) allocated.